[{"_1":2,"_118":-5,"_119":-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","dc5abbec-733d-4cbf-bb0b-ceddb6b746b4","regulationData",{"_36":33,"_37":38,"_114":115,"_116":117},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_60":61,"_62":63,"_67":68,"_72":73,"_74":75,"_76":77,"_78":79,"_80":-5,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":84,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":-5,"_112":113},"title","Peraturan Menteri Dalam Negeri Nomor 1 Tahun 2019 tentang Penyusutan Barang Milik Daerah","short_title","Peraturan Menteri Dalam Negeri (Permendagri) Nomor 1 Tahun 2019","number","1","year","2019","published_date","2019-01-07","effective_date","2019-02-20","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_55":52,"_56":57,"_58":59},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","908b6ebf-f9ae-4031-a6ea-6821b4d7332b","type",{"_55":61,"_56":64,"_65":66},"Peraturan Menteri Dalam Negeri","short_name","Permendagri","subjects",[69],{"_55":70,"_56":71,"_58":-5},"646cdc0b-6f29-486d-bc93-efbed25e3703","Aset Milik Negara & Daerah","tags",[],"location","Kementerian Dalam Negeri","place_of_enactment","Jakarta","theme","Penyusutan Barang Milik Daerah","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2019
Peraturan Menteri Dalam Negeri (Permendagri) NO. 1, BN. 2019 No. 164, JDIH Kemendagri: 13 HLM
Peraturan Menteri Dalam Negeri (Permendagri) TENTANG Penyusutan Barang Milik Daerah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Dalam Negeri (Permendagri) ini mulai berlaku pada tanggal 20 Februari 2019. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Peraturan Menteri Dalam Negeri Nomor 1 Tahun 2019 tentang Penyusutan Barang Milik Daerah bertujuan untuk mengatur mekanisme penyusutan barang milik daerah agar nilai aset tetap dapat disajikan secara wajar dalam laporan keuangan pemerintah daerah. Peraturan ini menetapkan objek penyusutan, nilai yang dapat disusutkan, masa manfaat, metode penyusutan, serta penghitungan dan pencatatan penyusutan. Objek penyusutan meliputi gedung dan bangunan, peralatan dan mesin, jalan, irigasi, jaringan, dan aset lainnya. Penyusutan tidak dilakukan terhadap aset tetap tanah, konstruksi dalam pengerjaan, dan aset yang rusak berat atau hilang. Metode penyusutan yang digunakan adalah metode garis lurus. Penghitungan penyusutan dilakukan per semester dan hasilnya disajikan dalam laporan keuangan pemerintah daerah.

","transitional_provisions","1. Peraturan kepala daerah mengenai Penyusutan Aset Tetap yang telah ada sebelum berlakunya Peraturan Menteri ini, tetap berlaku sepanjang tidak bertentangan dengan Peraturan Menteri ini dan dilakukan penyesuaian paling lama 2 (dua) tahun setelah Peraturan Menteri ini diundangkan.","sanctions","revokes",[],"revoked_by",[],"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 HOME AFFAIRS OF THE REPUBLIC OF INDONESIA
NUMBER 1 OF 2019
ON
DEPRECIATION OF REGIONAL ASSETS

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF HOME AFFAIRS OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n \n \n

Considering:

that in order to present the fair value of fixed assets in accordance with the economic benefits of the assets in the regional government financial statements, it is necessary to regulate the mechanism for depreciation of regional assets;
that based on the considerations as referred to in letter a, it is necessary to stipulate a Regulation of the Minister of Home Affairs regarding Depreciation of Regional Assets;

In view of:

Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166, Supplement to the State Gazette of the Republic of Indonesia Number 4916);

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