Peraturan Menteri Keuangan Nomor 123/PMK.010/2018
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/71BDF1B2-2ACD-40EE-8032-F50E5411AC51
🌐 https://peraturan.bpk.go.id/Home/Details/113218/pmk-no-123pmk0102018