Peraturan Menteri Keuangan Nomor 47/PMK.05/2017
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/C4374255-B80E-4146-B63E-9575708D94E6
🌐 https://peraturan.bpk.go.id/Home/Details/112641/pmk-no-47pmk052017