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2013
Peraturan Menteri Keuangan (PMK) NO. 183/PMK.07/2013, BN 2013/ NO 1469; PERATURAN.GO.ID : 24 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Pelaksanaan dan Pertanggungjawaban Anggaran Transfer Ke Daerah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Januari 2014. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 06/PMK.07/2012 tentang Pelaksanaan dan Pertanggungjawaban Anggaran Transfer ke Daerah.","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini mengatur tentang pelaksanaan dan pertanggungjawaban anggaran Transfer ke Daerah. Latar belakang dari peraturan ini adalah untuk meningkatkan efisiensi, efektivitas, transparansi, dan akuntabilitas pelaksanaan penyaluran dan pertanggungjawaban anggaran Transfer ke Daerah, sebagaimana diamanatkan dalam Peraturan Pemerintah Nomor 45 Tahun 2013. Peraturan ini mencakup jenis anggaran Transfer ke Daerah (Dana Perimbangan, Dana Otonomi Khusus, dan Dana Penyesuaian), Pengguna Anggaran/Kuasa Pengguna Anggaran Transfer ke Daerah (Menteri Keuangan selaku PA dan Direktur Jenderal Perimbangan Keuangan sebagai KPA), dokumen pelaksanaan anggaran Transfer ke Daerah (DIPA, SKP RTD, SPP, SPM, SP2D, dan LKT), tata cara pelaksanaan anggaran Transfer ke Daerah (DBH Pajak, DBH CHT, DBH SDA, DAU, DAK, Dana Otonomi Khusus dan Dana Penyesuaian), penyaluran anggaran Transfer ke Daerah ke Rekening Kas Umum Daerah, serta penatausahaan dan pertanggungjawaban anggaran Transfer ke Daerah. Peraturan ini juga mengatur mengenai pemotongan, penundaan, dan/atau pembayaran kembali anggaran Transfer ke Daerah, serta penyaluran pada akhir tahun anggaran.","transitional_provisions","1. Dalam hal terdapat penerimaan PBB Bagian provinsi/kabupaten/kota yang diterima pada akhir tahun anggaran dan belum dibagihasilkan, maka penyaluran DBH PBB tersebut dapat dilakukan melalui mekanisme kurang bayar.\n2. Dalam hal terdapat penerimaan PBB Bagian provinsi/kabupaten/kota yang diterima pada awal Tahun Anggaran 2014, maka penyaluran DBH PBB tersebut dapat dilakukan melalui mekanisme kurang bayar.\n3. Bagi daerah yang belum menyampaikan Laporan Penggunaan Sisa DAK sebagaimana dimaksud dalam Pasal 27 untuk DAK Tahun Anggaran 2003 sampai dengan Tahun Anggaran 2009, harus menyampaikan Laporan Penggunaan Sisa DAK.\n4. Ketentuan mengenai akumulasi sisa DAK dapat digunakan untuk mendanai kegiatan DAK di bidang tertentu pada tahun anggaran berikutnya sebagaimana dimaksud dalam Pasal 27 ayat (1) huruf b mulai dilaksanakan pada Tahun Anggaran 2015 dan berlaku untuk sisa DAK Tahun Anggaran 2013 dan tahun-tahun anggaran berikutnya.\n5. Laporan Penggunaan Sisa DAK untuk Tahun Anggaran 2010, Tahun Anggaran 2011, dan Tahun Anggaran 2012 beserta Rekapitulasi SP2D sebagaimana dimaksud dalam Pasal 27 ayat (5) merupakan persyaratan tambahan dalam penyaluran DAK tahap I tahun angaran 2014.","sanctions","(-)","revokes",[96],{"_97":98,"_99":100,"_36":101},"text","PMK No. 06/PMK.07/2012 tentang Pelaksanaan dan Pertanggungjawaban Anggaran Transfer Ke Daerah","link","https://peraturan.bpk.go.id/Details/150321/pmk-no-06pmk072012","8a97ef96-5ecb-4644-b2fa-980a3cc71e31","revoked_by",[104],{"_97":105,"_99":106,"_36":107},"PMK No. 241/PMK.07/2014 tentang Pelaksanaan Dan Pertanggung Jawaban Transfer Ke Daerah Dan Dana Desa","https://peraturan.bpk.go.id/Details/121989/pmk-no-241pmk072014","b2b0810a-1240-429a-87fd-aedccb55d728","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA

No.1469, 2013 MINISTRY OF FINANCE. Budget. Transfer. Implementation. Accountability.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 183/PMK.07/2013
CONCERNING
IMPLEMENTATION AND ACCOUNTABILITY
OF REGIONAL TRANSFER BUDGET

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that based on the Regulation of the Minister of Finance Number 06/PMK.07/2012 concerning the Implementation and Accountability of the Regional Transfer Budget, the procedures for the implementation and accountability of the Regional Transfer Budget have been regulated;
that in order to increase the efficiency, effectiveness, transparency, and accountability of the implementation of distribution and accountability of the Regional Transfer Budget, it is necessary to re-regulate the procedures for the

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