Peraturan Menteri Keuangan Nomor 46/PMK.06/2017
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/444C1707-894E-4B8B-9C52-D462613465BB
🌐 https://peraturan.bpk.go.id/Home/Details/112640/pmk-no-46pmk062017