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2011
Peraturan Menteri Keuangan (PMK) NO. 236/PMK.05/2011, BN 2011/ NO 897; PERATURAN.GO.ID : 5 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan atas Peraturan Menteri Keuangan Nomor 63/PMK.05/2010 tentang Mekanisme Pelaksanaan dan Pertanggungjawaban atas Bea Masuk Ditanggung Pemerintah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 23 Desember 2011. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Menteri Keuangan Nomor 63/PMK.05/2010 tentang Mekanisme Pelaksanaan dan Pertanggungjawaban atas Bea Masuk Ditanggung Pemerintah.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan

Peraturan ini dibuat untuk mengubah ketentuan dalam Peraturan Menteri Keuangan Nomor 63/PMK.05/2010 terkait mekanisme pelaksanaan dan pertanggungjawaban atas bea masuk yang ditanggung pemerintah. Tujuannya adalah untuk menyesuaikan dengan perubahan perlakuan akuntansi dan mekanisme pelaksanaan bea masuk tersebut.

Ketentuan Substansial

Peraturan ini mengatur pembagian kewenangan antara Menteri Keuangan dan Direktur Jenderal Bea dan Cukai dalam pemberian insentif fiskal berupa bea masuk ditanggung pemerintah (BM-DTP). Tata cara pemberian insentif ini diatur lebih lanjut oleh Direktur Jenderal Bea dan Cukai. Peraturan ini juga menetapkan kode akun untuk mencatat transaksi BM-DTP dan prosedur rekonsiliasi atas realisasi pendapatan dan belanja subsidi BM-DTP. Selain itu, peraturan ini mengatur penyusunan laporan realisasi anggaran dan laporan arus kas terkait BM-DTP.

","transitional_provisions","1. Ketentuan mengenai mekanisme pelaksanaan dan pertanggungjawaban atas Bea Masuk Ditanggung Pemerintah sebagaimana diatur dalam Peraturan Menteri ini mulai digunakan untuk penyusunan Laporan Keuangan Pemerintah Pusat Tahun Anggaran 2011.","sanctions","(-)","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[100],{"_101":102,"_103":104,"_36":105},"text","PMK No. 63/PMK.05/2010 tentang Mekanisme Pelaksanaan dan Pertanggungjawaban atas Bea Masuk Ditanggung Pemerintah","link","https://peraturan.bpk.go.id/Details/165047/pmk-no-63pmk052010","4e74e06f-50d2-4039-808b-02275b5d274b","amended_by",[108],{"_101":109,"_103":110,"_36":111},"PMK No. 72/PMK.05/2012 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 63/PMK.05/2010 tentang Mekanisme Pelaksanaan dan Pertanggungjawaban atas Bea Masuk Ditanggung Pemerintah","https://peraturan.bpk.go.id/Details/165044/pmk-no-72pmk052012","8b9c78f1-625e-4b0c-bcd8-e0558e33187f","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA
No.897, 2011 MINISTRY OF FINANCE. Government-Borne Import Duty. Accountability.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 236/PMK.05/2011
CONCERNING
AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER
63/PMK.05/2010 CONCERNING THE IMPLEMENTATION MECHANISM AND
ACCOUNTABILITY FOR GOVERNMENT-BORNE IMPORT DUTY

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that based on Regulation of the Minister of Finance Number 63/PMK.05/2010, provisions have been established regarding the implementation mechanism and accountability for government-borne import duty;
that in the context of changes to accounting treatment and implementation mechanism of government-borne import duty as referred to in letter a, it is necessary to amend several provisions in Regulation of the

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