Peraturan Menteri Keuangan Nomor 48/PMK.010/2018
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/CA6C3DBD-74F4-4A4D-A336-0B2AAEB3E200
🌐 https://peraturan.bpk.go.id/Home/Details/112331/pmk-no-48pmk0102018