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2015
Peraturan Menteri Keuangan (PMK) NO. 251/PMK.06/2015, BN.2015/NO.1974, JDIH.KEMENKEU.GO.ID : 18 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Amortisasi Barang Milik Negara Berupa Aset Tak Berwujud pada Entitas Pemerintah Pusat
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 29 November 2015. \n \n

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Peraturan Menteri Keuangan ini mengatur tentang tata cara amortisasi Barang Milik Negara (BMN) berupa aset tak berwujud pada entitas pemerintah pusat. Latar belakangnya adalah untuk melaksanakan ketentuan Pasal 49 Peraturan Pemerintah Nomor 27 Tahun 2014 dan Standar Akuntansi Pemerintahan Berbasis Akrual yang mengharuskan amortisasi aset tak berwujud.

Tujuan dari amortisasi aset tak berwujud adalah untuk menyajikan nilai aset secara wajar dalam Laporan Keuangan Pemerintah Pusat, mengetahui potensi aset dengan memperkirakan sisa masa manfaat, dan memberikan pendekatan sistematis dalam menganggarkan belanja pemeliharaan atau modal untuk penggantian aset.

Ketentuan substansial dalam peraturan ini meliputi:

Objek amortisasi adalah aset tak berwujud yang memiliki masa manfaat terbatas, seperti Perangkat Lunak (Software) Komputer, Lisensi, Waralaba (Franchise), Hak Cipta (Copyright), dan Hak Paten.
Nilai aset yang dapat diamortisasi adalah nilai buku per 31 Desember 2015 untuk aset yang diperoleh sebelum tanggal tersebut, dan nilai perolehan untuk aset yang diperoleh setelahnya.
Masa manfaat aset tak berwujud ditentukan dengan memperhatikan faktor daya pakai, tingkat keusangan, dan ketentuan hukum.
Metode amortisasi yang digunakan adalah metode garis lurus, dengan mengalokasikan nilai aset secara merata setiap semester selama masa manfaat.
Penghitungan dan pencatatan amortisasi dilakukan oleh Kuasa Pengguna Barang setiap akhir semester.

","transitional_provisions","1. Aset Tak Berwujud yang diperoleh sebelum diberlakukannya Amortisasi Aset Tak Berwujud, dikenakan koreksi Amortisasi Aset Tak Berwujud.\n2. Koreksi Amortisasi Aset Tak Berwujud sebagaimana dimaksud pada angka 1:\na. diperhitungkan sebagai penambah nilai akun akumulasi Amortisasi dan pengurang nilai ekuitas pada Neraca;\nb. diperhitungkan sebagai transaksi koreksi pada periode diberlakukannya Amortisasi;\nc. dikecualikan untuk Aset Tak Berwujud yang sudah dihapuskan pada akhir semester sebelum diberlakukannya Amortisasi Aset Tak Berwujud.","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

MINISTER OF FINANCE
REPUBLIC OF INDONESIA
COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 251/PMK.06/2015
REGARDING
PROCEDURES FOR AMORTIZATION OF STATE-OWNED ASSETS
IN THE FORM OF INTANGIBLE ASSETS IN CENTRAL GOVERNMENT ENTITIES

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that based on Article 49 of Government Regulation Number 27 of 2014 concerning Management of State/Regional Property, the determination of the value of State-Owned Assets in the context of preparing the Central Government balance sheet is carried out by referring to the Government Accounting Standards;
that based on Accrual-Based Government Accounting Standards, assets used by the government, including intangible assets, have limited economic benefits or service potential that needs to be amortized to adjust the value in connection with the decrease in economic benefits or

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