Peraturan Menteri Keuangan Nomor 47/PMK.05/2015
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/940D2636-A516-4535-B607-29EB6F25C52A
🌐 https://peraturan.bpk.go.id/Home/Details/146467/pmk-no-47pmk052015