Regulation Of The Minister Of Finance Number 170/fmd. 02/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 170/PMK.02/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c5148fed9b081ea313233343332.html

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Back NEWS REPUBLIC of INDONESIA No. 1404, 2013 the MINISTRY of finance. Electricity Subsidies. The provision. Tally. Payment. Accountability. The Ordinance.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 170/FMD. 02/2013/2013 of ORDINANCES PROVIDING BUDGET, the calculation, payment, and ACCOUNTABILITY of ELECTRICITY SUBSIDY by the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in order to alleviate the burden of the public, the electricity subsidy funds has been allocated in the budget revenue and Expenditure of the State (STATE BUDGET) and/or BUDGET changes;
b. that, in order to flesh out the provisions on the procedures for the provision of budget execution of the electric subsidy remittances, needs to be set back about a budget provision of the Ordinance, the calculation, payment, and accountability of electricity subsidies previously provided for in the regulation of the Minister of finance Number 111/FMD. 02/2007;
c. that based on considerations as referred to in letter a and letter b, need to establish the regulation of the Minister of finance regarding the procedures for the provision of Budget, the calculation, payment and accountability of electricity Subsidies;
Remember: 1. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286);
2. Act No. 19 of 2003 about State-owned enterprises (State Gazette of the Republic of Indonesia number 70 in 2003, an additional Sheet of the Republic of Indonesia Number 4297);
3. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355);
4. Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State (State Gazette of the Republic of Indonesia Number 66 in 2004, an additional Sheet of the Republic of Indonesia Number 4400);
5. Act No. 30 of 2009 about the Ketenagalistrikan (State Gazette of the Republic of Indonesia Number 133 in 2009, an additional Sheet of the Republic of Indonesia Number 5052);
6. Act No. 19 in 2012 about the budget of the State Expenditures and revenues of the fiscal year 2013 as amended by law number 15 Year 2013 about changes to the law No. 19 in 2012 about the budget of the State Expenditures and revenues of the fiscal year 2013 (State Gazette of the Republic of Indonesia Number 108 by 2013, an additional Sheet of the Republic of Indonesia Number 5426);
8. Government Regulation No. 8 of 2006 about financial reporting and performance of government agencies (State Gazette of the Republic of Indonesia number 25 in 2006, an additional Sheet of the Republic of Indonesia Number 4614);
9. Government Regulation Number 45 2013 about Procedures the implementation of Budget revenue and Expenditure of the State (State Gazette of the Republic of Indonesia Number 103 by 2013, an additional Sheet of the Republic of Indonesia Number 5423);
10. Presidential regulation Number 24 of 2010 about the position, duties, and functions of the Ministries as well as the Organization, duties, and functions of the Echelon I Ministries;
11. Regulation of the Minister of finance number 08/02/2005 FMD. about the management of Budgetary financing and Calculation Section;
12. Regulation of the Minister of finance Number 91/FMD. 05/2007 about the Chart of accounts standard;
13. the regulation of the Minister of finance Number 171/FMD. 05/2007 on the system of accounting and financial reporting to the Central Government as amended last by FMD Number 233/FMD. 05/2011;
14. Regulation of the Minister of finance Number 196/FMD. 05/2009 regarding the determination of the Public Treasury Accounts of the State, as amended by regulation of the Minister of finance Number 43/FMD. 05/2011;
15. Regulation of the Minister of finance Number 250/FMD. 05/2010 regarding the procedures for disbursement of Budget revenues and Expenditures of the State budget is part of the burden of the General Treasurer State Treasury Ministry Office in the country;
16. Regulation of the Minister of finance Number 256/FMD. 05/2010 regarding the procedures for storage and Thawing reserve fund;
17. Regulation of the Minister of finance Number 160/FMD. 02/2012 about the drafting Instructions And Endorsement Checklist of implementation budget, as amended by regulation of the Minister of finance Number 29/FMD. 02/2013;
18. Regulation of the Minister of finance Number 241/FMD. 05/2012 about subsidies and Expenditures accounting systems Miscellaneous Expenditures.
Decide: define: REGULATION of the MINISTER of FINANCE REGARDING the PROCEDURES for the PROVISION of BUDGET, the calculation, payment, and ACCOUNTABILITY of ELECTRICITY SUBSIDIES.
Article 1 In regulation of the Minister, that is: 1. The Rates are the rates referred to in the regulations governing the tariff of Electricity provided by the company the company (Persero) PT Perusahaan Listrik Negara.
2. the Principal Provision ($/kWh) hereinafter abbreviated BPP is the cost of providing electricity by PT PLN (Persero) to carry out the operation starting from the generation, distribution (transmission), to electricity distribution to the Subscriber divided by the total kWh are selling.
3. The Volume of sales was the result of sales of electricity (kWh) from each of The Tariff.
4. Shrink the network is the difference in energy (kWh) between energy received at the side of the channeling of energy sold by it to customers after deducting with the energy that is used for the purposes of their own in channeling and distribution of electrical energy.
5. Energy Mix is the composition of a given volume of Fuel oil (FUEL) and Non FUEL needed to generate electricity.
6. The power of the Budget Users hereinafter abbreviated KPA is officials who obtained the authority and responsibility of the PA to use the budget delegated to him.
7. Budget Implementation Checklist that DIPA is hereinafter referred to as the document implementation of budgets compiled by users of the budget/KPA and endorsed by the Minister of finance or an officer authorized by the Minister of finance.
8. Account Reserve Fund Spending Subsidies/Public Service Obligation (PSO) is an account belonging to the Minister of finance as Treasurer General of the country used to keep a reserve fund.
9. The electricity Subsidy is the difference between electric power rates less the average ($/kWh) from each of The Tariff reduced BPP (Rp/kWh) on the voltage at each of The Fare plus a margin (% of BPP) multiplied by the volume of sales (kWh) for each of The tariffs.
Article 2 (1) of the electricity Subsidy Funds allocated in the STATE BUDGET and/or BUDGET changes.
(2) in the framework of the implementation of budget Subsidies of electricity, the Minister of finance as a budget User designates the Director General Budget as KPA.
(3) the Director General may delegate Budget Authority KPA officer Echelon II in the Environment Directorate General of the budget.
(4) the KPA as referred to in paragraph (2) and paragraph (3) has the authority to publish decisions to appoint: a. officials who are empowered to perform the actions that resulted in the spending of budget/activities/maker in charge of the commitment, the hereafter Official Commitment Maker (PPK);
b. officials who are empowered to examine the Bills to the State and signed the Warrant pay (SPM), hereinafter called the signing Official SPM; and c.  Treasurer Expenses if needed.
(5) a copy of the decision letter as referred to in paragraph (4) is submitted to the Head Office of the Ministry of the Treasury of the State (KPPN) partner as a Power BUN.
Article 3 (1) of the electricity Subsidy provided to customers by The electric power tariff rates that were lower than the average electric power voltage on the PANTHERS in The above rates.
(2) the granting of subsidies for Electricity referred to in subsection (1) is conducted through PT PLN (Persero).
Article 4 (1) of the electricity Subsidy referred to in article 3 is calculated by the following formula: S =-(TTL-PANTHERS (1 + m)) x = VS = ListrikTTL Subsidy rates average power (Rp/kWh) from each of The BPP = TarifBPP ($/kWh) at a voltage of each in The TarifM = margins (%) V = Volume of sales (2) Margin in the calculation of payment of Electricity Subsidies as referred to in subsection (1) is used in the calculation of margins of quantity of electricity Subsidies to produce Electricity Subsidy figures set out in the NATIONAL BUDGET and/or BUDGET changes.
Article 5 (1) a quantity of electricity Subsidies based on calculations using the conditions as referred to in article 4 submitted by the Minister of energy and Mineral resources to the Finance Minister as proposed in the Draft STATE BUDGET drafting preparation and/or Draft STATE BUDGET changes.
(2) the Minister of STATE-OWNED ENTERPRISES can propose a quantity margin percentage as referred to in article 4 paragraph (1) to the Minister of energy and Mineral resources.
(3) the Minister of energy and Mineral resources may consider the proposals referred to in paragraph (2).
Article 6 (1) in the framework of the implementation of subsidies on electricity, PT PLN (Persero) do control of parameters of electric sales growth, Sales Volume and mix of energy used in the calculation of Electricity Subsidy in the STATE BUDGET and/or BUDGET changes.
(2) the implementation of the control referred to in subsection (1) is poured in the report realization of electricity sales growth, Sales Volume and mix of energy and delivered by PT PLN (Persero) to the Minister of energy and Mineral resources is cq. Director General Ketenagalistrikan with copy to KPA.
(3) in the report realization as stipulated in paragraph (2) was also presented an estimate of realization up to the end of the current year over the parameters of electric sales growth, Sales Volume and mix of energy.

(4) a report referred to in paragraph realization (2) is submitted quarterly and at least 45 (forty five) days after the corresponding quarter ends.
(5) with reference to the report realization as stipulated in paragraph (2), PT PLN (Persero) can convey the proposed change of the magnitude of the electric parameters and magnitude of Subsidies to the Ministry of energy and Mineral resources to obtain approval from the Minister of energy and Mineral resources.
(6) Upon the approval of the Minister of energy and Mineral resources, a change of quantity of parameters and quantity Electric current year Subsidies as referred to in subsection (5) may be proposed to the Ministry of finance.
(7) the Minister of finance may consider proposed changes of quantity parameters and quantity of electricity Subsidies as referred to in paragraph (6) as consideration for revising DIPA having regard to the financial ability of the State and in accordance with the legislation.
Article 7 (1) the PANTHERS as referred to in article 4 are calculated by a formula that is specified by the Minister of energy and Mineral resources, cq. Director General Of Ketenagalistrikan.
(2) the determination of the BPP formula referred to in subsection (1) includes also the determination of the magnitude of the estimated Reduced network for 1 (one) year.
(3) in addition to the determination of the magnitude of the estimated Reduced network for 1 (one) year as referred to in paragraph (2), the Minister of energy and Mineral resources, cq. Director General Ketenagalistrikan also sets the magnitude of the realization of the end of each quarter, the network was reduced and on an annual basis.
(4) the realization of the end of each quarter, the network was reduced and on an annual basis as referred to in paragraph (3) published by Minister of energy and Mineral resources, cq. Director General of Ketenagalistrikan at least 15 (fifteen) days after the complete data received from PT PLN (Persero).
(5) PT PLN (Persero) convey the data referred to in subsection (4) within 45 (forty five) days after the respective quarter end and 90 (ninety) days after the corresponding year ended.
Article 8 BPP Components as referred to in article 4 are as follows: a. purchase of electric power includes the rental power plants;
b. the cost of fuel that consists of: 1. fuel oil;
2. natural gas;
3. heat the Earth;
4. coal;
5. lubricating oil; and 6.  the cost of the levy on water surface;
c. maintenance cost which consists of: 1. the material; and 2.  wholesale services;
d. staffing costs;
e. administrative expenses;
f. fixed assets depreciation over operations; and/or g.  interest expenses and finance used for the provision of electric power.
Article 9 the PANTHERS Components referred to in article 8, are not included: a. the costs of providing electricity to areas that are not wearing electric power Tariffs (TTL) of PT PLN (Persero).
b. the burden of effort at supporting unit research and development services, namely, services certification, and construction management services.
c. indirect costs consisting of: 1) maintenance of pensions and Home Office;
2) employment pensions and Home Office;
3) clothing service;
4) insurance employees;
5 other employee costs);
6) other costs pensions and Home Office;
7) rent homes to dignitaries;
8) allowance for doubtful accounts receivable;
9) allowance for materials;
10) groceries and consumption;
11) shrinking pensions and Home Office;
12) income taxes/UTBP; and 13) other business costs.
Article 10 (1) Upon the allocation of funds in the NATIONAL BUDGET Electricity Subsidies and/or BUDGET changes as referred to in article 2 paragraph (1), DIPA published according to the provisions of legislation.
(2) the basic implementation of DIPA was used as payment of subsidies of electricity.
(3) in the event the pagu DIPA as mentioned on paragraph (1) is insufficient or is estimated to exceed the needs of the electricity Subsidy in the budget year is running, it can do revision DIPA after approval the Minister of finance.
Article 11 (1) the Board of Directors of PT PLN (Persero) each month make a request payment of Electricity Subsidy to KPA.
(2) a request for payment of subsidies of electricity for 1 (one) months may be submitted on 1 (one) next month.
(3) the electric Subsidy payment Request as referred to in paragraph (1) along with supporting data complete, consisting of: a. the realization of electric power sales data that contains among others The sales per realization data Rate at the time of billing period;
b. data BPP (Rp/kWh) per the voltage on each of The Fares on the billing period;
c. calculation of amount of Subsidy based on the data of electricity referred to in letters a and b.
(4) Data BPP (Rp/kWh) as referred to in paragraph (1) letter b, data for the PANTHERS (Rp/kWh): a. which are used in the determination of the amount of Subsidy in the STATE BUDGET or the BUDGET of the electric-change; or b. based on the results of the audit conducted by the authorized agency audit in accordance with the provisions of the legislation.
(5) Data BPP (Rp/kWh) as referred to in subsection (4) are used in the Electric Subsidy payments is data the PANTHERS (Rp/kWh) most recently published.
(6) the data Correctness and completeness of the supporting data such as on paragraph (3) is the responsibility of PT PLN (Persero) stated in the demand for Electricity Subsidies as referred to in paragraph (1).
Article 12 (1) upon request of the electric Subsidy payments as referred to in article 11 paragraph (1), KPA conducted research and verification over the supporting data referred to in section 11 subsection (3).
(2) in order to research and verification as referred to in paragraph (1), KPA may request other supporting data relating to the calculation of subsidies to the Electricity COMPANY PT PLN (Persero) and/or other relevant agencies.
(3) in conducting research and verification as referred to in paragraph (1), KPA can form verification team.
(4) the results of the verification as referred to in paragraph (1), poured in a news Event Verification signed by PPK and the Board of Directors of PT PLN (Persero) as the party which is verified.
Article 13 the amount of subsidies on Electricity that can be paid for each month of 95% (ninety-five percent) of the results of calculation of verification referred to in article 12.

Article 14 procedures for disbursement of the electricity Subsidy in the framework of the implementation of the electricity Subsidy activities carried out in accordance with the provisions of the legislation.

Article 15 (1) of the electricity Subsidy monthly payments referred to in Article 13, PT PLN (Persero) can request correction of the end of each quarter.
(2) to file the Bill correction over the Electric Subsidy monthly payments referred to in subsection (1), PT PLN (Persero) delivered a letter request for correction that are equipped with calculation of the realisation of the subsidies to KPA.
(3) a letter of request to the correction referred to in paragraph (2) are equipped with the realization of electric power sales per The tariffs, the realization of the BPP per voltage to customers all The Fare including the realization of the Network was reduced.
(4) based on letters of request corrections of payments referred to in subsection (2) and paragraph (3), KPA conducted research and verification against the data corrections and calculations supporting the electric Subsidy payments.
(5) the Reduced network used in the calculation of the realisation of the electrical Subsidies referred to in paragraph (3) is the realization of the network defined by the angles of the Minister of energy and Mineral resources, cq. Director General Ketenagalistrikan as referred to in article 7 paragraph (4).
(6) in case of the realization of the Network was reduced as intended in paragraph (5) not yet published at the time of PT PLN (Persero) filing a correction over the monthly payment of subsidies of electricity, then Shrink the tissue that is used in the calculation of the correction verification of payment of the Subsidy is Reduced Electricity Network which is used in the determination of the amount of Electricity Subsidies in the STATE BUDGET and/or BUDGET changes the fiscal year running.
(7) the results of research and verification as referred to in paragraph (4) was poured in the News Event verification and used as the basis of the electric Subsidy payment correction.
(8) in case there is a difference between electricity subsidies less payment that had been paid monthly to PT PLN (Persero) with the results of research and verification as referred to in paragraph (7), the payment will be paid to PT PLN (Persero) by observing the pagu available in TH.
(9) in the event there is more difference between the electricity subsidy payments had been paid monthly to PT PLN (Persero) with the results of research and verification as referred to in paragraph (7), the payment of the excess can be compensated with the electric subsidy Bill of PT PLN (Persero) of the next period.
(10) in case there is no electricity subsidy Bill of PT PLN (Persero) the following period, the excess payment referred to in subsection (9) shall be immediately deposited into the State Treasury by PT PLN (Persero).
(11) the electricity Subsidy Payments based on calculation of power Subsidies have been corrected as referred to in paragraph (9), subsection (9), and paragraph (10), is the payment of 100% (one hundred percent).
Article 16 (1) the rest of the electrical Subsidies budget has yet to be paid up to the end of December of the current year as a result of not doing the verification documents referred to in article 12, paragraph (1) may be placed on the account of reserve fund Subsidies/PSO in accordance with legislation.
(2) a reserve fund on account of the subsidies/PSO referred to in subsection (1), most of the rest of the pagu DIPA shopping for Electricity Subsidies.

(3) the reserve account disbursement of subsidies/PSO as referred to in paragraph (2) was carried out in accordance with the legislation.
Article 17 (1) of the electricity Subsidy in terms of research results and verification of funds available on the account of the Subsidies/PSO Reserves referred to in article 16, then the remaining funds in the reserve account of the subsidies/PSO immediately deposited into the State Treasury with the account using the code 423913 (admission back other spending fiscal year ago).
(2) the amount of a subsidy in terms of the results of research and verification is greater than the available funds in the reserve account of the subsidies/PSO, then the amount that can be requested of the dilution of the amount of funds on account Backup Subsidies/PSO.
Article 6 payment of Electricity Subsidies as referred to in article 13, article 15, and article 16 is temporary.

Article 19 (1) of the electricity Subsidy funds Payment, checked by an authorized examiner in accordance with the legislation.
(2) the report of the results of the examination referred to in subsection (1) is submitted to the Minister of finance.
(3) the magnitude of the Electric Subsidy in one fiscal year are based on the final report of the results of the examination referred to in subsection (2).
Article 20 (1) in the event of a difference between the Electricity Subsidy less payment paid to PT PLN (Persero) with the results of the checks referred to in article 19, the lack of such payment will be paid to PT PLN (Persero) after the budgeted in the STATE BUDGET and/or BUDGET changes.
(2) in the case of funds shortage of payment referred to in subsection (1) has not been budgeted in the current year, those funds can be proposed to be budgeted in the STATE BUDGET and/or BUDGET changes next fiscal year.
(3) in case there is more difference between the Electricity Subsidy payments have been paid to PT PLN (Persero) with the results of the checks referred to in article 19, the overpayment must be immediately deposited into the State Treasury by PT PLN (Persero) Account using the code 423913 (Admission Back Other Spending fiscal year ago).
Article 21 PT PLN (Persero) responsible for formally and materially the implementation and use of the electricity Subsidy funds.

Section 22 KPA is responsible for channeling the funds to the Electricity Subsidy PT. PLN (Persero).

Article 23 (1) PT PLN (Persero) delivered a report on accountability for the use of the electric Subsidy funds to KPA.
(2) Accountability Report referred to in subsection (1) at least include target and realization of electric power sales, BPP, Shrink the network and Energy Mix.
Article 24 KPA organizes accounting and reporting in accordance with the legislation.

Article 25 in the case of PT PLN (Persero) for a certain period a special assignment from the Government in order to maintain the availability of certain commodity supply to certain areas supervised which resulted in additional costs to PT PLN (Persero), an additional fee in question can be included in the calculation of the Subsidy in question period through the Electrical adjustment of the PANTHERS after obtaining the approval of the Minister of finance.

Article 26 this Ministerial Regulation applies throughout the Electricity Subsidy is still allocated in the NATIONAL BUDGET and/or BUDGET changes.

Article 27 at the moment these ministerial regulation took effect: 1. Regulation of the Minister of finance Number 111/FMD. 02/2007 about the Ordinances Providing Budget, the calculation, payment and accountability of electricity Subsidies as amended by regulation of the Minister of finance Number 162/FMD. 02/2007, revoked and declared inapplicable.
2. Payment of the Subsidies while the electricity is being implemented in fiscal year 2013 who have not been in accordance with the provisions set forth in this Ministerial Regulation, do corrections/adjustments based on ministerial regulation.
Article 28 of this Ministerial Regulation comes into force 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 November 28, 1995 the MINISTER of FINANCE of the REPUBLIC of INDONESIA, MUHAMAD CHATIB BASRI Enacted in Jakarta on November 28, 1995 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();