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2016
Peraturan Menteri Keuangan (PMK) NO. 68/PMK.02/2016, BN.2016/NO.641, https:jdih.kemenkeu.go.id : 7 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Penyediaan, Pencairan, dan Pertanggungjawaban Dana Subsidi Pupuk
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 27 April 2016. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Nomor 209/PMK.02/2013 tentang Tata Cara Penyediaan, Pencairan, dan Pertanggungjawaban Dana Subsidi Pupuk.","scope_and_parties","policy_content","

Peraturan ini ditetapkan dalam rangka mendukung ketahanan pangan nasional melalui penyediaan dana subsidi pupuk yang dialokasikan dalam Anggaran Pendapatan dan Belanja Negara (APBN) dan/atau APBN Perubahan. Kebijakan ini mengatur tata cara penyediaan, pencairan, dan pertanggungjawaban dana subsidi pupuk yang diberikan pemerintah kepada kelompok tani melalui Badan Usaha Milik Negara yang ditunjuk sebagai Pelaksana Subsidi Pupuk.

Menteri Keuangan selaku Pengguna Anggaran menunjuk Direktur Pupuk dan Pestisida Kementerian Pertanian sebagai Kuasa Pengguna Anggaran (KPA) yang bertanggung jawab secara formal dan materiil atas pelaksanaan kegiatan subsidi. KPA memiliki kewenangan untuk menetapkan pejabat yang berwenang dalam pengambilan keputusan pengeluaran anggaran serta pengujian permintaan pembayaran. Proses penyaluran dana dilakukan berdasarkan tagihan dari Pelaksana Subsidi Pupuk yang telah melalui pengujian dokumen oleh KPA.

Selain itu, peraturan ini mengatur mekanisme penyimpanan dana pada Rekening Dana Cadangan apabila terdapat subsidi yang belum dibayarkan hingga akhir tahun anggaran akibat kendala administrasi. Terhadap pelaksanaan subsidi, dilakukan pemeriksaan oleh pihak yang berwenang. Hasil pemeriksaan tersebut menjadi dasar bagi penyesuaian pembayaran, di mana kekurangan pembayaran dapat dianggarkan kembali, sementara kelebihan pembayaran wajib disetorkan ke Kas Negara sebagai Penerimaan Negara Bukan Pajak (PNBP). Kementerian Keuangan dan Kementerian Pertanian juga diberikan kewenangan untuk membentuk tim monitoring dan evaluasi, sementara teknis penghitungan dan penyaluran subsidi diatur lebih lanjut oleh Menteri Pertanian.

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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 68/PMK.02/2016
CONCERNING
PROCEDURES FOR THE PROVISION, DISBURSEMENT, AND ACCOUNTABILITY
OF FERTILIZER SUBSIDY FUNDS

BY THE GRACE OF THE ONE ALMIGHTY GOD

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering :

that in order to support national food sovereignty, fertilizer subsidy funds have been allocated in the State Revenue and Expenditure Budget and/or the Revised State Revenue and Expenditure Budget;
that based on the provisions of Article 98 of

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