[{"_1":2,"_123":-5,"_124":-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","d25693c3-b27f-4aa5-8864-b68a982fef36","regulationData",{"_36":33,"_37":38,"_119":120,"_121":122},"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,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":88,"_90":91,"_92":93,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Peraturan Menteri Keuangan Nomor 204/PMK.02/2018 Tahun 2018 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 221/Pmk.02/2017 Tentang Petunjuk Teknis Akuntansi Penerimaan Negara Bukan Pajak Dari Kegiatan Usaha Panas Bumi","short_title","Peraturan Menteri Keuangan (PMK) Nomor 204/PMK.02/2018","number","204/PMK.02/2018","year","2018","published_date","2018-12-31","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],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Perubahan Atas Peraturan Menteri Keuangan Nomor 221/Pmk.02/2017 Tentang 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


2018
Peraturan Menteri Keuangan (PMK) NO. 204/PMK.02/2018, BN.2018/NO.1847, jdih.kemenkeu.go.id : 57 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan Atas Peraturan Menteri Keuangan Nomor 221/Pmk.02/2017 Tentang Petunjuk Teknis Akuntansi Penerimaan Negara Bukan Pajak Dari Kegiatan Usaha Panas Bumi\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 31 Desember 2018. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Menteri Keuangan Nomor 221/PMK.02/2017 tentang Petunjuk Teknis Akuntansi Penerimaan Negara Bukan Pajak dari Kegiatan Usaha Panas Bumi","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 204/PMK.02/2018 ini bertujuan untuk menyempurnakan kebijakan akuntansi penerimaan negara bukan pajak dari kegiatan usaha panas bumi. Perubahan ini dilakukan berdasarkan rekomendasi Badan Pemeriksa Keuangan yang menyatakan bahwa kebijakan akuntansi sebelumnya belum sepenuhnya sesuai dengan Standar Akuntansi Pemerintahan. Peraturan ini mengatur tentang metode, tata cara, dan prosedur akuntansi yang terkait dengan pengelolaan PNBP Panas Bumi, termasuk pengakuan, pengukuran, penyajian, dan pengungkapan unsur laporan keuangan. Kebijakan akuntansi penting yang digunakan meliputi pendapatan berbasis kas dan akrual, serta pengecualian dari asas bruto dalam pengakuan pendapatan. Peraturan ini juga mengatur tentang penyisihan piutang tidak tertagih dan pengelolaan kewajiban pemerintah terkait kegiatan usaha panas bumi.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[94],{"_95":96,"_97":98,"_36":99},"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

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 204/PMK.02/2018
CONCERNING
AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE
NUMBER 221/PMK.02/2017 ON TECHNICAL GUIDELINES FOR ACCOUNTING
NON-TAX STATE REVENUE FROM GEOTHERMAL BUSINESS ACTIVITIES

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that based on Regulation of the Minister of Finance Number 221/PMK.02/2017 concerning Technical Guidelines for Accounting Non-Tax State Revenue from Geothermal Business Activities, provisions have been stipulated regarding accounting policies for special transactions of the state general treasurer for non-tax state revenue from geothermal business activities;
that to improve the provisions regarding accounting policies for non-tax state revenue from geothermal business activities, it is necessary to amend Regulation of the Minister of Finance Number

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