Peraturan Menteri Keuangan Nomor 12/PMK.010/2015
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/50677481-30F1-490E-962C-895CCEF589C5
🌐 https://peraturan.bpk.go.id/Home/Details/122421/pmk-no-12pmk0102015