Peraturan Menteri Keuangan Nomor 73/PMK.05/2015
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/B98D1386-42C3-4CF0-8ECC-622814388ED1
🌐 https://peraturan.bpk.go.id/Home/Details/146745/pmk-no-73pmk052015