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2017
Peraturan Menteri Keuangan (PMK) NO. 118 /PMK.06/2017, BN.2017/NO.1185, jdih.kemenkeu.go.id : 24 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Pedoman Pelaksanaan Penilaian Kembali Barang Milik Negara
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 29 Agustus 2017. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini ditetapkan untuk melaksanakan ketentuan Pasal 11 Peraturan Presiden Nomor 75 Tahun 2017 tentang Penilaian Kembali Barang Milik Negara/Daerah. Tujuannya adalah untuk memberikan pedoman pelaksanaan penilaian kembali Barang Milik Negara (BMN) yang berupa aset tetap. Kewenangan dan tanggung jawab dalam pelaksanaan penilaian kembali ini dipegang oleh Menteri Keuangan selaku Pengelola Barang, yang dapat melimpahkan tugas tersebut kepada Direktur Jenderal Kekayaan Negara. Pelaksanaan penilaian kembali dilakukan oleh Tim Pelaksana yang terdiri dari unsur Pengelola Barang dan Kuasa Pengguna Barang. Proses penilaian kembali meliputi penyediaan data awal, inventarisasi, penilaian, penyusunan laporan hasil inventarisasi dan penilaian, serta tindak lanjut hasil inventarisasi dan penilaian. Penilaian dilakukan dengan pendekatan data pasar, biaya, dan/atau pendapatan, dengan mempertimbangkan efisiensi anggaran dan waktu penyelesaian.","transitional_provisions","sanctions","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[104,110],{"_105":106,"_107":108,"_36":109},"text","PMK No. 57/PMK.06/2018 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 118/Pmk.06/2017 Tentang Pedoman Pelaksanaan Penilaian Kembali Barang Milik Negara","link","https://peraturan.bpk.go.id/Details/112410/pmk-no-57pmk062018","0f5a8731-8bf0-4927-9acc-70c7410bc83e",{"_105":111,"_107":112,"_36":113},"Peraturan Menteri Keuangan (PMK) Nomor 107/PMK.06/2019","https://peraturan.bpk.go.id/Details/136582/pmk-no-107pmk062019","8c99bb8a-9733-445f-9e33-7e9d7df37d47","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 118/PMK.06/2017
CONCERNING
GUIDELINES FOR THE IMPLEMENTATION OF REVALUATION OF STATE-OWNED ASSETS

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n \n \n

Considering:	\n \n that to implement the provisions of Article 11 of the Presidential Regulation Number 75 of 2017 concerning Revaluation of State/Regional Owned Assets, it is necessary to stipulate a Regulation of the Minister of Finance concerning Guidelines for the Implementation of Revaluation of State-Owned Assets; \n \n
In view of:	\n \n Government Regulation Number 71 of 2010 concerning Government Accounting Standards (State Gazette of the Republic of Indonesia of 2010 Number 123, Supplement to the State Gazette of the Republic of Indonesia Number 5165); \n Government Regulation Number 27 of 2014 concerning Ma

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