Peraturan Menteri Keuangan Nomor 47/PMK.010/2018
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/6E6119BB-7903-4208-B9E5-7BB0F7C91C00
🌐 https://peraturan.bpk.go.id/Home/Details/112329/pmk-no-47pmk0102018