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2007
Peraturan Menteri Keuangan (PMK) NO. 02/PMK.05/2007, https://jdih.bpk.go.id/; 3 hlm
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan atas Peraturan Mentei Keuangan Nomor 99/PMK.06/2006 tentang Modul Penerimaan Negara
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Januari 2007. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Menteri Keuangan Nomor 99/PMK.06/2006 tentang Modul Penerimaan Negara","scope_and_parties","policy_content","

Peraturan Menteri Keuangan ini bertujuan untuk menyempurnakan beberapa substansi dalam Peraturan Menteri Keuangan Nomor 99/PMK.06/2006 tentang Modul Penerimaan Negara. Perubahan ini dilakukan untuk meningkatkan efisiensi dan efektivitas dalam pengelolaan penerimaan negara. Modul Penerimaan Negara mencakup serangkaian prosedur mulai dari penerimaan, penyetoran, pengumpulan data, pencatatan, pengikhtisaran, hingga pelaporan yang berhubungan dengan penerimaan negara. Peraturan ini juga mengatur pembukaan Rekening Penerimaan pada bank umum atau kantor pos oleh Menteri Keuangan selaku Bendahara Umum Negara. Selain itu, peraturan ini menetapkan bahwa saldo Rekening Penerimaan pada akhir hari kerja harus disetorkan ke Rekening Kas Umum Negara (KUN). Dokumen sumber untuk pencatatan penerimaan negara meliputi berbagai surat setoran dan bukti penerimaan yang diterbitkan oleh Bank Persepsi, Devisa Persepsi, Pos Persepsi, dan/atau KPPN. Penerimaan negara diakui pada saat diterima di Rekening Kas Negara, dan piutang diakui untuk penerimaan yang belum disetor pada saat tanggal neraca. Ketentuan lebih lanjut diatur oleh berbagai Direktur Jenderal terkait.

","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[97],{"_98":99,"_100":101,"_36":102},"text","PMK No. 225/PMK.05/2020 tentang Sistem Penerimaan Negara Secara Elektronik","link","https://peraturan.bpk.go.id/Details/157269/pmk-no-225pmk052020","441d7fe4-2714-45c1-bfb0-5b5aedee5261","partially_revokes",[],"partially_revoked_by",[],"amends",[109],{"_98":110,"_100":111,"_36":112},"PMK No. 99/PMK.06/2006 tentang Modul Penerimaan Negara","https://peraturan.bpk.go.id/Details/157277/pmk-no-99pmk062006","76ac66dc-dd3f-4250-9564-7e345806b899","amended_by",[115],{"_98":116,"_100":117,"_36":118},"PMK No. 37/PMK.05/2007 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 99/PMK.06/2006 tentang Modul Penerimaan Negara. Jakarta, 2007","https://peraturan.bpk.go.id/Details/157284/pmk-no-37pmk052007","62d3e912-1f92-4518-897f-9ca02b80f4f2","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 02/PMK.05/2007
CONCERNING
AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 99/PMK.06/2006
CONCERNING STATE REVENUE MODULE

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
\n \n \n \n \n \n \n

Considering:

that in order to improve several substances in the Regulation of the Minister of Finance
Number 99/PMK.06/2006 concerning the State Revenue Module, it is deemed necessary to amend
Regulation of the Minister of Finance Number 99/PMK.06/2006 concerning the State Revenue Module;
that based on the considerations as referred to in letter a, it is necessary to stipulate a
Regulation of the Minister of Finance concerning Amendments to the Regulation of the Minister of Finance Number
99/PMK.06/2006 concerning the State Revenue Module;

In view of:

Presidential Decree Number 20/P of 2005;

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