Peraturan Menteri Keuangan Nomor 40/PMK.03/2017
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/B60DB8A4-C3F5-4D82-A9F4-20CADE0C278D
🌐 https://peraturan.bpk.go.id/Home/Details/112632/pmk-no-40pmk032017