[{"_1":2,"_129":-5,"_130":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","bf22a825-2406-46e4-9a3e-cd28e0cda115","regulationData",{"_36":33,"_37":38,"_125":126,"_127":128},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_59":60,"_61":62,"_66":67,"_77":78,"_79":80,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":-5,"_91":92,"_93":94,"_95":94,"_96":97,"_98":99,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":119,"_120":121,"_122":-5,"_123":124},"title","Peraturan Menteri Keuangan Nomor 221/PMK.02/2017 Tahun 2017 tentang Petunjuk Teknis Akuntansi Penerimaan Negara Bukan Pajak Dari Kegiatan Usaha Panas Bumi","short_title","Peraturan Menteri Keuangan (PMK) Nomor 221/PMK.02/2017","number","221/PMK.02/2017","year","2017","published_date","2017-12-29","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_54":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68,71,74],{"_54":69,"_55":70,"_57":-5},"52ab02bc-b4c7-47db-becc-c90c58185c43","Standar & Pedoman Teknis",{"_54":72,"_55":73,"_57":-5},"6a29332a-5f58-415f-b967-691876bd2932","Pendapatan Non Pajak",{"_54":75,"_55":76,"_57":-5},"7af3bbb0-26d8-406a-b4ce-994ec2dfe1d3","Standar Akuntansi Pemerintah","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Petunjuk Teknis Akuntansi Penerimaan Negara Bukan Pajak Dari Kegiatan Usaha Panas Bumi","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2017
Peraturan Menteri Keuangan (PMK) NO. 221/PMK.02/2017, BN.2017/NO.1965, jdih.kemenkeu.go.id : 6 hlm
Peraturan Menteri Keuangan (PMK) TENTANG Petunjuk Teknis Akuntansi Penerimaan Negara Bukan Pajak Dari Kegiatan Usaha Panas Bumi
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 29 Desember 2017. \n \n

","regulatory_relationship","Peraturan ini mencabut: (-) Peraturan ini mengubah: (-)","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 221/PMK.02/2017 ini bertujuan untuk memberikan pedoman teknis dalam penyelenggaraan akuntansi Penerimaan Negara Bukan Pajak (PNBP) dari kegiatan usaha panas bumi. Latar belakang peraturan ini adalah untuk memastikan bahwa akuntansi PNBP panas bumi sejalan dengan kebijakan akuntansi Pemerintah Pusat dan memenuhi standar akuntansi pemerintahan berbasis akrual. Ketentuan substansial dalam peraturan ini mencakup pengaturan proses pengakuan, pengukuran, penyajian, dan pengungkapan unsur laporan keuangan terkait PNBP panas bumi. Peraturan ini juga menetapkan bahwa Satker PNBP Panas Bumi dan Kuasa Bendahara Umum Negara harus menggunakan petunjuk teknis ini sebagai pedoman dalam penyusunan laporan keuangan mereka. Selain itu, peraturan ini mengatur tentang metode dan prosedur akuntansi yang harus ditempuh dalam pengelolaan PNBP panas bumi, termasuk pengecualian dari asas bruto dalam pengakuan pendapatan.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[100],{"_101":102,"_103":104,"_36":105},"text","PMK No. 238/PMK.02/2022 tentang Petunjuk Teknis Akuntansi Penerimaan Negara Bukan Pajak dari kegiatan Usaha Panas Bumi","link","https://peraturan.bpk.go.id/Details/238821/pmk-no-238pmk022022","07d2ba4c-44f1-4757-ab25-cf5fa0b326d8","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

MINISTER OF FINANCE
REPUBLIC OF INDONESIA

\nCOPY

\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 221 /PMK.02/ 2017
CONCERNING
TECHNICAL GUIDELINES FOR ACCOUNTING OF NON-TAX STATE REVENUE FROM
GEOTHERMAL BUSINESS ACTIVITIES

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that in accordance with the provisions in Article 5 paragraph (1) of the Regulation of the Minister of Finance Number 219/PMK.05/2013 concerning Central Government Accounting Policies as amended by the Regulation of the Minister of Finance Number 224/PMK.05/2016 concerning Amendments to the Regulation of the Minister of Finance Number 219/PMK.05/2013 concerning Central Government Accounting Policies, ministers/heads of institutions may prepare technical guidelines for accounting within their respective state ministries/institutions by referring to the

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