[{"_1":2,"_103":-5,"_104":-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","","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","f02bb5d8-8151-4793-93db-7949686f7d4d","regulationData",{"_36":33,"_37":38,"_99":100,"_101":102},"regulation_id","overview",{"_39":40,"_41":42,"_43":-5,"_44":45,"_46":47,"_48":-5,"_49":50,"_51":52,"_58":59,"_60":61,"_65":66,"_70":71,"_72":-5,"_73":-5,"_74":-5,"_75":-5,"_76":-5,"_77":78,"_79":23,"_80":81,"_82":83,"_84":85,"_86":-5,"_87":-5,"_88":-5,"_89":-5,"_90":-5,"_91":-5,"_92":-5,"_93":-5,"_94":-5,"_95":-5,"_96":-5,"_97":98},"title","Peraturan Menteri Keuangan Nomor 19 Tahun 2026 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 68/PMK.02/2016 tentang Tata Cara Penyediaan, Pencairan, dan Pertanggungjawaban Dana Subsidi Pupuk","short_title","Peraturan Menteri Keuangan Nomor 19 Tahun 2026","number","year","2026","published_date","2026-03-27","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_53":50,"_54":55,"_56":57},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_53":59,"_54":62,"_63":64},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[67],{"_53":68,"_54":69,"_56":-5},"041eca3c-ffe8-421a-bb5a-29e86f37c4b1","Subsidi & Kewajiban Pelayanan","tags",[],"location","place_of_enactment","theme","subject_matter","abstract","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Menteri Keuangan Nomor 68/PMK.02/2016 tentang Tata Cara Penyediaan, Pencairan, dan Pertanggungjawaban Dana Subsidi Pupuk sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 47 Tahun 2025.","scope_and_parties","policy_content","

Peraturan ini diterbitkan untuk mendukung pelaksanaan pengadaan bahan baku pupuk bersubsidi dengan mengatur mekanisme pembayaran subsidi pupuk yang lebih fleksibel. Kebijakan ini bertujuan untuk memastikan ketersediaan bahan baku melalui pemberian pembayaran subsidi di muka kepada Pelaksana Subsidi Pupuk.

Ketentuan substansial dalam peraturan ini mencakup mekanisme pembayaran subsidi pupuk untuk keperluan pengadaan bahan baku yang dapat diberikan sebelum realisasi pengadaan, dengan syarat adanya jaminan pembayaran dan rencana pengadaan yang telah disesuaikan dengan alokasi pupuk bersubsidi. Pembayaran ini wajib melalui proses reviu oleh lembaga pengawasan keuangan dan pembangunan. Selain itu, diatur pula kewajiban pelaporan realisasi penggunaan dana secara triwulanan oleh Direksi Pelaksana Subsidi Pupuk kepada kuasa pengguna anggaran untuk keperluan evaluasi dan proyeksi penyaluran. Jika terdapat kelebihan pembayaran, Pelaksana Subsidi Pupuk wajib menyetorkan sisa dana ke kas negara paling lambat akhir tahun anggaran berjalan. Peraturan ini juga menegaskan bahwa perhitungan dan penagihan subsidi harus memperhitungkan dana yang telah diberikan di muka untuk pengadaan bahan baku.

","transitional_provisions","1. Perhitungan Subsidi Pupuk dan pengajuan tagihan pembayaran yang diajukan kepada kuasa pengguna anggaran sebelum Peraturan Menteri ini berlaku, tetap mengikuti ketentuan dalam Peraturan Menteri Keuangan Nomor 68/PMK.02/2016 sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 47 Tahun 2025. 2. Tagihan pembayaran Subsidi Pupuk yang telah diajukan sebagaimana dimaksud pada angka 1 wajib diperhitungkan dengan pembayaran tagihan Subsidi Pupuk untuk pengadaan bahan baku tahun 2026.","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","

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 19 OF 2026
CONCERNING
THE SECOND AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE 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

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering :

that to support the procurement of raw materials for subsidized fertilizer, it is necessary to regulate provisions regarding fertilizer subsidy payments for raw material procurement purposes;
that based on the considerations as referred to in letter a, it is necessary to adjust fertilizer subsidy payments as regulated in Regulation of the Minister of Finance Number 68/PMK.02/2016 concerning Procedures for the Provision, Disbursement, and Accountability of Fertilizer Subsidy Funds as amended by Regulation of the Minister of Finance Number 47 of 2025 concerning Amendment to Regulation of the Minister of Finance Number 68/PMK.02/2016 concerning Procedures for the Provision, Disbursement, and Accountability of Fertilizer Subsidy Funds;
that based on the considerations as referred to in letter a and letter b, it is necessary to establish a Regulation of the Minister of Finance concerning the Second Amendment to Regulation of the Minister of Finance Number 68/PMK.02/2016 concerning Procedures for the Provision, Disbursement, and Accountability of Fertilizer Subsidy Funds;

In view of :

Article 17 paragraph (3) of the 1945 Constitution of the Republic of Indonesia;
Law Number 1 of 2004 concerning State Treasury (State Gazette of the Republic of Indonesia of 2004 Number 5, Supplement to State Gazette of the Republic of Indonesia Number 4355);
Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166, Supplement to State Gazette of the Republic of Indonesia Number 4916) as amended by Law Number 61 of 2024 concerning Amendment to Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia of 2024 Number 225, Supplement to State Gazette of the Republic of Indonesia Number 6994);
Government Regulation Number 45 of 2013 concerning Procedures for the Implementation of the State Revenue and Expenditure Budget (State Gazette of the Republic of Indonesia of 2013 Number 103, Supplement to State Gazette of the Republic of Indonesia Number 5423) as amended by Government Regulation Number 50 of 2018 concerning Amendment to Government Regulation Number 45 of 2013 concerning Procedures for the Implementation of the State Revenue and Expenditure Budget (State Gazette of the Republic of Indonesia of 2018 Number 229, Supplement to State Gazette of the Republic of Indonesia Number 6267);
Presidential Regulation Number 158 of 2024 concerning the Ministry of Finance (State Gazette of the Republic of Indonesia of 2024 Number 354);
Presidential Regulation Number 6 of 2025 concerning Governance of Subsidized Fertilizer (State Gazette of the Republic of Indonesia of 2025 Number 10) as amended by Presidential Regulation Number 113 of 2025 concerning Amendment to Presidential Regulation Number 6 of 2025 concerning Governance of Subsidized Fertilizer (State Gazette of the Republic of Indonesia of 2025 Number 175);
Regulation of the Minister of Finance Number 68/PMK.02/2016 concerning Procedures for the Provision, Disbursement, and Accountability of Fertilizer Subsidy Funds (State Gazette of the Republic of Indonesia of 2016 Number 641) as amended by Regulation of the Minister of Finance Number 47 of 2025 concerning Amendment to Regulation of the Minister of Finance Number 68/PMK.02/2016 concerning Procedures for the Provision, Disbursement, and Accountability of Fertilizer Subsidy Funds (State Gazette of the Republic of Indonesia of 2025 Number 542);
Regulation of the Minister of Finance Number 124 of 2024 concerning Organization and Work Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2024 Number 1063) as amended by Regulation of the Minister of Finance Number 117 of 2025 concerning Amendment to Regulation of the Minister of Finance Number 124 of 2024 concerning Organization and Work Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2025 Number 1208);

DECIDES:

To establish :

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

Article I

Several provisions in Regulation of the Minister of Finance Number 68/PMK.02/2016 concerning Procedures for the Provision, Disbursement, and Accountability of Fertilizer Subsidy Funds (State Gazette of the Republic of Indonesia of 2016 Number 641), as amended by Regulation of the Minister of Finance Number 47 of 2025 concerning Amendment to Regulation of the Minister of Finance Number 68/PMK.02/2016 concerning Procedures for the Provision, Disbursement, and Accountability of Fertilizer Subsidy Funds (State Gazette of the Republic of Indonesia of 2025 Number 542), are amended as follows:

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