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2021
Peraturan Menteri Keuangan (PMK) NO. 199/PMK.02/2021, BN.2021/NO. 1429; https:jdih.kemenkeu.go.id : 71 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Revisi Anggaran
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Januari 2021. \n \n

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Peraturan Menteri Keuangan ini mengatur tentang tata cara revisi anggaran. Latar belakangnya adalah untuk melaksanakan ketentuan Pasal 15 ayat (5) Peraturan Pemerintah Nomor 90 Tahun 2010, Pasal 39 Peraturan Pemerintah Nomor 45 Tahun 2013 sebagaimana telah diubah dengan Peraturan Pemerintah Nomor 50 Tahun 2018, dan Pasal 31 ayat (3) Peraturan Pemerintah Nomor 17 Tahun 2017.

Ketentuan substansial dalam peraturan ini meliputi:

Kewenangan Revisi Anggaran: Penetapan Revisi Anggaran merupakan kewenangan dari Direktorat Jenderal Anggaran, Direktorat Jenderal Perbendaharaan, atau Kuasa Pengguna Anggaran (KPA). Direktorat Jenderal Anggaran berwenang menetapkan usulan Revisi Anggaran yang memerlukan Penelaahan, dan/atau Revisi Anggaran berupa pengesahan. Direktorat Jenderal Perbendaharaan berwenang menetapkan usulan Revisi Anggaran berupa pengesahan. KPA berwenang menetapkan revisi Petunjuk Operasional Kegiatan berupa pergeseran anggaran dalam 1 (satu) KRO, 1 (satu) Kegiatan, dan 1 (satu) Satker, sepanjang tidak mengakibatkan perubahan volume RO, jenis belanja, dan sumber dana.
Mekanisme Revisi Anggaran: Peraturan ini mengatur mekanisme revisi anggaran pada Direktorat Jenderal Anggaran, Direktorat Jenderal Perbendaharaan, dan Kuasa Pengguna Anggaran/Kuasa Pengguna Anggaran Bendahara Umum Negara.
Tema Revisi Anggaran: Peraturan ini mengatur tema revisi anggaran terkait Penerimaan Negara Bukan Pajak, Pinjaman, Hibah, Surat Berharga Syariah Negara, Belanja Operasional, Bagian Anggaran Bendahara Umum Negara, Tunggakan, RO Prioritas Nasional, RO Cadangan, Penanganan Bencana Non-Alam, Persetujuan Dewan Perwakilan Rakyat, dan Revisi Rumusan Informasi Kinerja.

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MINISTER OF FINANCE
REPUBLIC OF INDONESIA
COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 199/PMK.02/2021
CONCERNING
BUDGET REVISION PROCEDURES

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that to implement the provisions of Article 15 paragraph (5) of Government Regulation Number 90 of 2010 concerning the Preparation of Work Plans and Budgets of State Ministries/Institutions, Article 39 of Government Regulation Number 45 of 2013 concerning Procedures for Implementing the State Revenue and Expenditure Budget as amended by Government Regulation Number 50 of 2018 concerning Amendments to Government Regulation Number 45 of 2013 concerning Procedures for Implementing the State Revenue and Expenditure Budget, and Article 31 paragraph (3) of Government Regulation Number 17 of 2017 concerning Synchronization of National Development Planning and

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