Peraturan Menteri Keuangan Nomor 73/PMK.010/2016
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/2F07EB91-6C65-4E40-A3A0-C4166B300FB5
🌐 https://peraturan.bpk.go.id/Home/Details/121077/pmk-no-73pmk0102016