Peraturan Menteri Keuangan Nomor 12/PMK.03/2017
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/906EE0D9-022F-4652-8920-074B90131A8C
🌐 https://peraturan.bpk.go.id/Home/Details/112591/pmk-no-12pmk032017