Peraturan Menteri Keuangan Nomor 172/PMK.010/2016
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/5A5B1B3D-5955-4F97-BEC9-4703C0A48AE6
🌐 https://peraturan.bpk.go.id/Home/Details/145963/pmk-no-172pmk0102016