Peraturan Menteri Keuangan Nomor 46/PMK.05/2015
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/D849A9FD-5081-4A19-B170-06A831D43E41
🌐 https://peraturan.bpk.go.id/Home/Details/146463/pmk-no-46pmk052015