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PENJELASAN PERPES NOMOR 54 TAHUN 2010

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  ") "5 ( " '1" & / " 1' "!"%' ' " 4!)! ")! ( " 4 ' !4! ) "%%1" " ' 1 "% " " % $ "% (!& / "3 ' " / /1! +) ) "% ( " "% )

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  "% ) !" # $ "% (!&! $ ! 5 ) #!"%% (! +/ # & "% 3 ) $ "% 3 "%' 1 ( " & '1 /! ) ) ( (! "%%1"%63 2 &' " & !' ( ! ) %! 4!)!'5 ' 1 "% "5 1 1" "4 "$ & %! ' / "- " 1% ) !" # ( "

  / $ " " )$ ' #1&1"% " ( "% " # / ) &1 5 1 " )!( " " "% "% ( " "% ) !" # !"! (! ')1(' " 1" 1' & !' "

  (+ " "% 1 " "% " ! "% ( " "% ) $ "% ) ( # " 5 - 3 / ) ( " '+ # ")!45 ) )1 ! ( "% " ' /+/ $ "% & !'

  • "% 1 " "% " ! "% ( " "% ) !" # ( / 1 " )!( " !"! (!# ' " ( "!"%' ' " !'/! !", ) )! $ "%
  • '+"(1)!45 4!)! ")! & / "3 " % 5 ( " " / ') " " / !" ! 15 "% ( " "% ) !" # $ "% & (+ " ( 1 " )!( " !"! (! 131' " 1" 1' "!"%' ' " ' & !# ' " # ( !"(1) ! " )!+" / ( "

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  6 1) # ' -!/5 ) "1 &1#' " !"(1) ! ' !45 !"+, )!5 ( " ' "(! ! " & "%) ( "% " "%1 ' " "%%1" " !"(1) ! ) %!) ( / " % ! / "31 "$ 5 ' " 1 " "% ( " "% ) !" # ( / 1 " )!( " !"! (! #' " 1" 1' "!"%' ' " +2" )#! !" # # # ( +$ ' ' %! " $ "%

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  ) ' + / !""$ "%' #6/ "%' # ' &!3 ' " $ "% ' " (! 1# !" # ( / "% ( " "% ) ) & % ! " (! 1 ( / 1 " )!( " " "% "% ( " "% ) !" # !"!5 /! 1 !7

  "!"%' " "%%1" " +(1')! "% ) ( / " % ! $ "% ) ) ""$ 1" 1' /1 ) ' ) " ' 3 ( " & )!) !"(1) ! ( / " % ! ( / "%' "!"%' ' " ' # " " '+"+ ! ( " ( $ ) !"% " )!+" /8

  & "(! ! " !"(1) ! # " "5 !"(1) ! / 1 )!) ) "3 * /1 )!) 0 '

  ( " !"(1) ! / ! / '#1)1) * / )1)0 ( / " % !8 "!"%' - " " ) ) # !' +5 ) # -!/5 '+ )! ' -!/ ( "

  ' /+ +' )$ ' ( / "% ( " "% ) 8 ( # ! " # ( ) ' "4 " )1 & ( $ / ( " / ) ! "

  41"%)! /!"%'1"% " #!(1 ) - !4 1" 1' "3 !" / ') " "$ & "%1" " & ' / "31 "8

  "!"%' " "%%1" " '"+/+%! !"4+ )! ( " ") ')! / ' +"!'8

  • 4 "$ ( # " " ' " 1 " ( " 1" 1' +) ) -

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  $ "% /!& ( / "- " " ( " +) ) "% ( " "% ) 8 # "!"%' " " ! " " % / /1! ) ' + 3 ' "8 ! "1 &1#' & "% " " 1) # " )!+" /8 3 "1 &1#' & "% " !"(1) ! ' !4 !"+, !45 &1( $ ( " # )!/ " /! ! "

  / &+ + !1 1 !") ! 1)! "(!(!' " ( / " % !8 ' "4 ' " ) " ) " " /! ! " ( " "% & "% " ( / " % !8 / / ') " " "% ( " "% ) (! ( / 2!/ $ # % ) 1 "

  1&/!' "(+" )! 5 )1' (! " + 2 '!/ " 1&/!' "(+" )! 8 ( " &1' "- " ( " / ') " " "% ( " "% )

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  # ") ! 1)! / !""$ ' ( )$ ' /1 ) /6

  • 0 ( " )$ " ' !'1 ) " 1) # " )!"% 1" 1' "!"%' ' "

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  " "% # ) /

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  / 1 " )!( " !"! 31% (! 1 "% " ! !"%' + +" " / % !

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