Peraturan Menteri Keuangan Nomor 106/PMK.02/2016
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/80AB4152-E253-4FC1-A0AA-46D61E1609C7
🌐 https://peraturan.bpk.go.id/Home/Details/121115/pmk-no-106pmk022016