PERATURAN MENTERI KEUANGAN NOMOR 109/PMK.04/2008

! "

#

" "!+

#

!$%! &!'!
(! ")!
'!)*! !)! ) + +,!
!*!' - !.!+ / 0
&! "1 &! " 2 2(
!$,
3 + +! " ,)! * !"! ! !
+ '!$ & , !$ & "!
&! "1 &! " 2 2( 4
!$,
5 6 (',
+!6)!
(!+,(!

+ (
,! "!
+ +! "
&2 !
. ' ""!(!!
,),! & &! " ,)! 7
&! "1 &! " 2 2(
"!(!
6, ' )
&2 * !
!(!
"!(!
6, ' )
+ '!$ & , !$ & "!
&!
/
!(!
"!(!
6, ' )
! !$!

!(!
"!(!
&! "1
/
!(!
! !$!
4

6,+,*!

!$,
3 + +! " ,)! /
!(!
!$,
3
2 2( 5! !$!
&2 * ! 2 2( 4- 40 * !"! ! !
"1 &! "
2 2( 4
!$,

5
&2 * ! !$,
5 2 2(
3
6, ' ) &2 * ! 2 2( 53307

&! " 2 2(
!$,
5 + +! " 2),
(,*!$!!
"!(!
6, ' )
&2 * ! !$,
5
2 2(
!(!
"!(! 6, ' ) &2 * ! 2 2( 4-5 07
( *&

2 2(

!$,
8

+!6)!

37
#

#

!*!'
!'!

(!+,(!

+ (

,! "!

.! " &

!)*,& &

"! #

,),! !&!'!$ *,!+, 6(2* * 6 9!+!+! .! " & '!),)!
* 9!(! + (!+,( , +,)
", 6,')! &!+! &!
:2( !* .! "
' 6,+ &!
6 "!(,$ ) !&!! $!(+! ,+! "
2&!'
6 &!6!+!
&!
!.! .! " * 9!(! )$,*,*
""! !()!
;, '!$ $!("! 6 (2' $! &! 6 . (!$!
!(! " !+!, ;!*! .! "
) ,& ! & )$+ *!()! &!'! '!62(! ) ,! "!

(! " !&!'!$ 2(! " 6( !& !+!, !&! $,),
4

!62(! ) ,! "! !&!'!$ *,!+, '!62(! .! " & *,*, * 9!(!
+ (!+,( &! & *!; )! * 9!(! ( ")!* !+!* +(! *!)* ) ,! "! &!(
2(! " .! " * ),(! "1),(! " .!
' 6,+
(!9! &! '!62(!
'! ! (,"
,), !&!'!$
.! "
(,6!)! ), 6,'! 9!+!+! $!* '
)'!* : )!* +(! *!)* ) ,! "! * !"! &!*!( 6
,!+! '!62(!
) ,! "!

3

!+!+! !&!'!$ ;,( !' .! "

(,6!)! ), 6,'! &!+! &! !+!,
:2( !* .! "
(*,
( &!( &2),
.! " & ,!+ * 9!(!
+ (!+,( &! * *+ !+ * ! ) .! " + (+,' * & !+!* ) (+!* !+!, *!(! !
'! .! " + ( )! &!'!
+,) !6! 6, .! " &!6!+ & !9!

-

2),
!&!'!$
& ! .! "
( * &!+! &! !+!, ) + (! "!
.! " & ,!+ &! !+!, & + ( ! 2' $ 2(! " &!'!
(! ")!
6 '!)*! !! ) " !+! .! ! ) .! " + (+,' * & !+!* ) (+!* !+!,
*!(! ! '! .! " + ( )! &!'!
+,) !6!6, .! " &!6!+ & ' $!+

&! & !9!

5

8,(!+ !&!'!$
& ! , +,)
.! 6! )!
:2( !* &!( *!+,
6 $!) ) 6!&! 6 $!) '! &!'!
(! ")! 6 '!)*! !! ) " !+!
,*!$! .! .! " + (+,' * & !+!* ) (+!* !+!, &!'! *!(! ! '! .! "
+ ( )! &!'!
+,) !6! 6, .! " &!6!+ & !9!
!+! ' )+(2 ) !&!'!$ :2( !* !+!, (! ")! !
:2( !*
& *,*, &! !+!, & $ 6, , +,) ) ", !! )$,*,*
& + ( ! & ( )!
&)(
& * 6! & 6(2* * & !
')

!+!, & 6(2&,)* * 9!(!
' )+(2 ) & "!
"",
)2 6,+ ( !+!, 6 (! ")!+ 6 "2'!$ &!+! ' )+(2 ) 26+ )!'
9!(! '! .! " * ; *

.! "
.! "
!'
!)!
!+!,

8 & !!
!(! " !&!'!$ * ,! !(! " .! " + ()! + &
6
,$! ) %!; ! & &! " 9,)!

"!

!*!'

/ 0

/ 0

",*!$! 6! ( ) 6 ",*!$! + 6!+ 6 .
!(! " ) ! 9,)! !+!, 6 .!',( .! " %!;
. ' ""!(!)! 6
,),!

6! !
') <

62(+ (
%!;

) 9,!' )!
&!(
) %!; !
, +,)
. ' ""!(!)!

6
,),!
* !"! ! ! & !)*,& 6!&! !.!+ / 0 !&!'!$
6 ",*!$! 6! ( ) *)!'! ) 9 ' 6 .!',( *)!'! ) 9 ' .! " %!;
' ) < &! 6 ",*!$! + 6!+ 6 ;,!'! 9 (! .! " %!;
') <

!*!' 4
/ 0

,),! &!6!+ & * '
* 9!(! ' )+(2 )

""!(!)!

* 9!(!

! ,!' &!

!+!,

/ 0

,),!
%!;
& * ' ""!(!)!
& "!
! ) .! "
9 (
)! ) !&!! !+!, ) " !+! ,*!$! .! " *
!( .! &!
* ),(! "1),(! " .! + (& ( &!( 9!+!+!
" ! $!(+!
) %!; !
2&!' 6 &!6!+!
!.! &! !(,* ) ',!( !*,) .!
!(! " ) ! 9,)!

/40

,),!
"", !)!
!$!*! &2
.! " & < )!

%!;
& * ' ""!(!)!
&
&2 * ! & "!
$,(,: '!+
! ")! !(!
!+! ,! " (,6 !$ * (+!
* ! !+!, & "!
!+! ,! " !* " &!
!$!*! '!
2' $
+ (
,! "!
!*!'

/ 0

($!&!6 * & !! !(! " $!(,* & '!),)! 6 !+!,*!$!! * & !!
!(! " .! " 6!' " * & ) +
,!+ ; * *6 * : )!* ;, '!$
6 !*,)! &! 6 " ',!(! * & !! !(! "

/ 0

($!&!6 6 ",*!$! 6! ( ) 6 ",*!$! + 6!+ 6 . 6! !
62(+ ( !(! " ) ! 9,)! !+!, 6 .!',( .! " %!;
')
<
.! "
6 (2' $ &! !+!,
"", !)! :!* ' +!* 9,)!
& %!; )!
'!),)!
6 !+!,*!$!!
* & !!
!(! "
* !"! ! ! & !)*,& 6!&! !.!+ / 0 * $ ""! &!6!+ & ) +!$,
; * *6 * : )!* ;, '!$ 6 !*,)! &! 6 " ',!(! * & !!
!(! " .! "
()! +! & "! :!* ' +!* 9,)! .! " & 6 (2' $
&! !+!, & ", !)!
!*!' 3

/ 0

/ 0
/40

",*!$! 6! ( ) 6 ",*!$! + 6!+ 6 . 6! !
62(+ (
!(! " ) ! 9,)! !+!, 6 .!',( .! " %!;
' ) < %!;
'!),)! 6 .,*, ! &! 6 .!; ! '!62(! ) ,! "! & "!
(&!*!()! 6!&! 6( * 616( * 6 !), +! * .! " ('!), , ,
& &2 * !
!62(! ) ,! "! * !"! ! ! & !)*,& 6!&! !.!+ / 0 %!;
& *,*, &! & *!; )! 6!' " * & ) + * +!$, * )!'
!62(!
) ,! "!
%!;
& *!; )!
& !+!* ) (+!* &!
& +! &!+! "!
2' $ 6 ",*!$! 6! ( ) 6 ",*!$! + 6!+
6 . 6! !
62(+ ( !(! " ) ! 9,)! !+!, 6 .!',( .! "
%!;
') <

/ 0

!'! $!' 6 ",*!$! 6! ( ) 6 ",*!$! + 6!+ 6 . 6! !
62(+ ( !(! " ) ! 9,)! !+!, 6 .!',( .! " %!;
')
<
(,6!)! !&! $,), '!62(! ) ,! "! & +! &!+! "!
2' $ 6 6 ! !+!, 6 "!%! .! " & +, ;,) & ' "), "! !&!
$,),
(*! "),+!
!*!' -

,), 9!+!+! &2),
&! *,(!+ &!'!
+,) &!+! ' )+(2 ) .! "
& *,*, &!'! (! ")! 6 . ' ""!(!! 6
,),! %!; & ;!"! !+!,
& ;!
) ! &!'! * *+
6 "2'!$! &!+! .! *,6!.! &!6!+ & ,)!
& !9! !+!, & !
')
!' * + !6 %!)+,
!*!' 5
/ 0

*' &!( '!62(! ) ,! "!
,), 9!+!+! &2),
&! *,(!+
* !"! ! ! & !)*,& &!'!
!*!' 3 &!
!*!' - &!6!+
& !' $)! ) &!'!
+,) &!+! ' )+(2 )

/ 0

*' &!( '!62(! ) ,! "!
,), 9!+!+! &2),
&! *,(!+
* !"! ! ! & !)*,& 6!&! !.!+ / 0 .! "
6, .! ) ),!+!
6
,)+ ! 2+ + ) &!
!* $
"! &, " ) 6 + "! $,),
+ (+ +, %!; + +!6 & * 6!
!*!'

/ 0

8 + !6 6 "!' $! '!62(! ) ,! "!
,), 9!+!+! &2),
&! *,(!+ * !"! ! ! & !)*,& &!'!
!*!' 5 !.!+ / 0 %!;
& ' "!' *!*

/ 0

"!' *!* * !"! ! ! & !)*,& 6!&! !.!+ / 0 & '!),)! 2' $
6 6 ! !+!, 2(! " .! " & +, ;,) & ' "), "! !&! $,),
.! " (*! "),+! & "! & ,!+)!
( +! !9!(!

/40

( +! !9!(! *
,!+#

!"!

! !&

! ) + (! "!
+ 6!+ $!(
& '!),)! .! ' "!' *!* 7

!)*,& 6!&! !.!+ / 0 6!' " * & ) +
+! ""!'

,'!

&!

+!$,

) + (! "!
!$%! 6 "!' $! '!62(! ) ,! "!
,),
9!+!+! &2),
&! *,(!+ .! " & ,!+ & !+!* ) (+!* )
&!'! & *) +
!+!,
&!
'! .! + '!$ & '!),)! * *,! & "! !*' .!7 &!
9 +! &! +! "! &!

! ! ; '!* 2(! "

(*! "),+!

!*!'
!62(! ) ,! "!
,), 9!+!+! &! &2),
.! "
;!& ,)+
&!*!( 6
,),! &! &2),
'! .! " ()! +! & "! ) " !+!
()! +! & "! ) " !+! &
&! " 9,)!
,*!$! * (+! *,(!+ .! "
! ) + (+,' * & !+!* ) (+!* !+!, *!(! ! '! .! " + ( )! &!'!
+,)
!6!6, .! " &!6!+ & ' $!+ &! & !9! %!; & * 6! * '! !
/* 6,',$0 +!$, 6!&! + 6!+ ,*!$! .! &
&2 * ! + ( !*,) + 6!+1
+ 6!+ '! .! " )$,*,* & 6 (, +,))! * !"! + 6!+ 6 . 6! !
'!62(! ) ,! "!
,), 9!+!+! &2),
&! *,(!+
!*!'
(!+,(!
+ (
,! "!
* ;!) +! ""!' & + +!6)!

,'!

('!), * + '!$ 4 /+ "! 6,',$0 $!(

"!( * + !6 2(! "
" +!$, .!
(!+,(!
+ (
,! "!
& "! 6
"!(! 6, ' ) &2 * !

( +!$)! 6 ", , !
6!+! .! &!'!
( +!

+ +!6)! & =!)!(+!
6!&! +! ""!' 3 ",*+,*
++&
8

>