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PERATURAN PEMERINTAH REPUBLIK INDONESIA\\
NOMOR 74 TAHUN 2009

TENTANG

JENIS DAN TARIF ATAS JENIS PENERIMAAN NEGARA BUKAN PAJAK\\
YANG BERLAKU PADA BADAN PEMERIKSA KEUANGAN

DENGAN RAHMAT TUHAN YANG MAHA ESA

PRESIDEN REPUBLIK INDONESIA,\\
 

Menimbang

:

bahwa untuk melaksanakan ketentuan Pasal 2 ayat (2) dan ayat (3) serta Pasal 3 ayat (2) Undang-Undang Nomor 20 Tahun 1997 tentang Penerimaan Negara Bukan Pajak, perlu menetapkan Peraturan Pemerintah tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Berlaku pada Badan Pemeriksa Keuangan;

Mengingat

:

1.

Pasal 5 ayat (2) Undang-Undang Dasar Negara Republik Indonesia Tahun 1945;

 

 

2.

Undang-Undang Nomor 20 Tahun 1997 tentang Penerimaan Negara Bukan Pajak (Lembaran Negara Republik Indonesia Tahun 1997 Nomor 43, Tambahan Lembaran Negara Republik Indonesia Nomor 3687);

 

 

3.

Peraturan Pemerintah Nomor 22 Tahun 1997 tentang Jenis dan Penyetoran Penerimaan Negara Bukan Pajak (Lembaran Negara Republik Indonesia Tahun 1997 Nomor 57, Tambahan Lembaran Negara Republik Indonesia Nomor 3694) sebagaimana telah diubah dengan Peraturan Pemerintah Nomor 52 Tahun 1998 tentang Perubahan Atas Peraturan Pemerintah Nomor 22 Tahun 1997 tentang Jenis dan Penyetoran Penerimaan Negara Bukan Pajak (Lembaran Negara Republik Indonesia Tahun 1998 Nomor 85, Tambahan Lembaran Negara Republik Indonesia Nomor 3760);

 

 

 

 

 

MEMUTUSKAN:

Menetapkan

:

PERATURAN PEMERINTAH TENTANG JENIS DAN TARIF ATAS JENIS PENERIMAAN NEGARA BUKAN PAJAK YANG BERLAKU PADA BADAN PEMERIKSA KEUANGAN.

 

 

 

 

 

 Pasal 1

 

 

(1)

Jenis Penerimaan Negara Bukan Pajak yang berlaku pada Badan Pemeriksa Keuangan berasal dari jasa:

 

 

 

a.

Pendidikan dan Pelatihan Sertifikasi Akuntan Publik untuk Partner;

 

 

 

b.

Pendidikan dan Pelatihan Sertifikasi Akuntan Publik untuk Pemeriksa; dan

 

 

 

c.

Pendidikan dan Pelatihan Teknis Pengelolaan dan Pemeriksaan Keuangan Negara.

 

 

(2)

Jenis dan tarif atas jenis Penerimaan Negara Bukan Pajak sebagaimana dimaksud pada ayat (1) ditetapkan sebagai berikut:

 

 

 

 

 

 

 

 

 

|                                                                                    JENIS PENERIMAAN\\ NEGARA BUKAN PAJAK                                                                                     |         SATUAN          |       TARIF       |
|                                                               - Pendidikan dan Pelatihan Sertifikasi Akuntan Publik untuk Partner 2 (dua) hari                                                               |  Per peserta/ angkatan  |  Rp 2.510.000,00  |
|  <HTML><ol start="2" style="list-style-type: upper-alpha;"></HTML>\\ <HTML><li></HTML>Pendidikan dan Pelatihan Sertifikasi Akuntan Publik untuk Pemeriksa 5 (lima) hari<HTML></li></HTML><HTML></ol></HTML>  |  Per peserta/ angkatan  |  Rp 3.775.000,00  |
|     <HTML><ol start="3" style="list-style-type: upper-alpha;"></HTML>\\ <HTML><li></HTML>Pendidikan dan Pelatihan Teknis Pengelolaan dan Pemeriksaan Keuangan Negara<HTML></li></HTML><HTML></ol></HTML>     |                         |                   |
|                                                                                   - Pendidikan dan Pelatihan 1 (satu) hari                                                                                   |  Per peserta/ angkatan  |  Rp 1.215.000,00  |
|                                           <HTML><ol start="2"></HTML>\\ <HTML><li></HTML>Pendidikan dan Pelatihan 2 (dua) hari<HTML></li></HTML><HTML></ol></HTML>                                           |  Per peserta/ angkatan  |  Rp 1.850.000,00  |
|                                          <HTML><ol start="3"></HTML>\\ <HTML><li></HTML>Pendidikan dan Pelatihan 3 (tiga) hari<HTML></li></HTML><HTML></ol></HTML>                                           |  Per peserta/ angkatan  |  Rp 2.565.000,00  |

Pasal 2

 

 

Jenis Penerimaan Negara Bukan Pajak sebagaimana dimaksud dalam Pasal 1 mempunyai tarif dalam bentuk satuan rupiah.

 

 

 

 

 

 Pasal 3

 

 

(1)

Tarif atas jenis Penerimaan Negara Bukan Pajak sebagaimana dimaksud dalam Pasal 1 tidak termasuk biaya transportasi.

 

 

(2)

Biaya transportasi sebagaimana dimaksud pada ayat (1) dibebankan pada Wajib Bayar.

 

 

 

 

 

Pasal 4

 

 

Seluruh Penerimaan Negara Bukan Pajak yang berlaku pada Badan Pemeriksa Keuangan wajib disetor langsung secepatnya ke Kas Negara.

 

 

 

 

 

Pasal 5

 

 

Peraturan Pemerintah ini mulai berlaku pada tanggal diundangkan.

 

 

 

 

 

 

 

Agar setiap orang mengetahuinya, memerintahkan pengundangan Peraturan Pemerintah ini dengan penempatannya dalam Lembaran Negara Republik Indonesia.

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}}\\
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PENJELASAN\\
ATAS\\
PERATURAN PEMERINTAH REPUBLIK INDONESIA\\
NOMOR 74 TAHUN 2009

TENTANG

JENIS DAN TARIF ATAS JENIS PENERIMAAN NEGARA BUKAN PAJAK\\
YANG BERLAKU PADA BADAN PEMERIKSA KEUANGAN

 

I.

UMUM

 

Dalam rangka mengoptimalkan Penerimaan Negara Bukan Pajak guna menunjang pembangunan nasional, Penerimaan Negara Bukan Pajak pada Badan Pemeriksa Keuangan sebagai salah satu sumber penerimaan Negara perlu dikelola dan dimanfaatkan untuk peningkatan pelayanan kepada masyarakat. Sehubungan dengan hal tersebut dan untuk melaksanakan ketentuan Undang-Undang Nomor 20 Tahun 1997 tentang Penerimaan Negara Bukan Pajak, perlu ditetapkan jenis dan tarif atas jenis Penerimaan Negara Bukan Pajak yang berlaku pada Badan Pemeriksa Keuangan dengan Peraturan Pemerintah.

 

 

 

II.

PASAL DEMI PASAL

 

Pasal 1

 

 

Cukup jelas.

 

Pasal 2

 

 

Cukup jelas.

 

Pasal 3

 

 

Cukup jelas.

 

Pasal 4

 

 

Cukup jelas.

 

Pasal 5

 

 

Cukup jelas.

 

 

 

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TAMBAHAN LEMBARAN NEGARA REPUBLIK INDONESIA NOMOR 5088\\