PERBUP NO 43 TAHUN 2014 TENTANG TATA CARA PENYESUAIAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN 2015

BUP A T I P A C I T A N
P R O V I N S l J A W A T I I H UR
P E R A T U R A N BUP A T I P A C I T A N
NOMOR
43
T A H UN 2 0 1 4
T ENT ANG
T A T A C A R A P E N Y E S UA I A N A N GGA R A N
P E N DA P A T A N DA N B E L A N J A D A E R A H T A H UN 2 0 1 5
DE N GA N R A H M A T T UH A N Y A N G M A H A E S A
BUP A T I P A C I T A N
M e n g i n g at ywutsrqponmlkjihgfedcbaUTSRPONMLKJIHGEDCBA
gu na
k ela n ca r a n
dan
ter tib
a d m in is tr a s i
a. b a h w a
p ela ks a n a a n
kegia ta n d a l a m r a n g k a m e n in g k a tk a n
p ela ya n a n

kep a d a
ma s ya r a k a t,
dapat
d ila ku ka n
p en yes u a ia n An gga r a n Pen d a p a ta n d a n B ela n ja D a er a h
m e n d a h u l u i Peneta pa n Per u b a h a n An gga r a n Pen d a p a ta n
d a n B ela n ja D a er a h d en ga n ca r a m e l a k u k a n p er u b a h a n
a ta s P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n
A n gga r a n
Pen d a p a ta n
dan
B ela n ja
D a er a h
seb agai
dasar
p ela ks a n a a n n ya ;
b . b a h w a b er d a s a r k a n p er tim b a n g a n s eb a ga ima na ter s eb u t
p a d a h u r u f a, d a n s es u a i d en ga n k eten tu a n Pasal 160
P er a tu r a n M en ter i D a l a m N egeri N omor 13 T a h u n 2 0 0 6
ten ta n g

Ped oma n
Pcngelola a n
Keu a n ga n
D a er a h
s eb a ga ima n a tela h b eb cr a p a k a l i d i u b a h ter a k h ir d en ga n
P er a tu r a n M en ter i D a l a m N egeri N omor 2 1 T a h u n 2 0 1 1 ,
p e r l u m en eta p k a n P er a tu r a n B u p a ti ten ta n g Ta ta C a r a
Pen yes u a ia n An gga r a n Pen d a p a ta n d a n B ela n ja D a er a h
Ta h u n 2015;
M e n i m ban g

1.
2.
3.

5.
6.

7.
8.

17
U nda ng- U nda ng
N omor
Keu a n ga n N ega ra ;
U nda ng- U nda ng
N omor
1
Per b en d a h a r a a n N ega ra ;
U nda ng- U nda ng
N omor 3 3
Per imb a n ga n Keu a n ga n a n ta r a
Pemer in ta h D a er a h ;

Ta h u n

2003

ten ta n g

Ta h u n

2004

ten ta n g

Ta h u n
2004
ten ta n g
Pemer in ta h Pu s a t d a n

ten ta n g
U nda ng- U nda ng
N omor
12
Ta h u n
2011
P em b en tu k a n P er a tu r a n P er u n d a n g- u n d a n ga n ;
U nda ng- U nda ng
N omor

23
Ta h u n
2014
ten ta n g
P emer in ta h a n D a er a h s eb a ga ima n a tela h d i u b a h d en ga n
P er a tu r a n Pemer in ta h Pengga nti U n d a n g - U n d a n g N omor
2 Ta h u n 2014;
P er a tu r a n Pemer in ta h N omor 55 T a h u n 2 0 0 5 ten ta n g
D a n a Per imb a n ga n ;
P er a tu r a n Pemer in ta h N omor 5 8 T a h u n 2 0 0 5 ten ta n g
Pcngelola a n Keu a n ga n D a er a h ;
1

9 .jiII P er a tu r a n Pemer in ta h N omor 3 8 T a h u n 2 0 0 7 ten ta n g
jPcmb a gia n U r u s a n Pemer in ta h a n a n ta r a P emer in ta h a h ,
j P emer in ta h a n D a r a h Pr op in s i d a n P emer in ta h a n D a er a h
i Ka b u p a ten / Kota ;
10. P er a tu r a n Pres iden N omor 8 7 T a h u n 2 0 1 4 ten ta n g
' P er a tu r a n Pela ks a n a a n U n d a n g - U n d a n g N omor 12 T a h u n
| 2011

ten ta n g P em b en tu k a n
P er a tu r a n
Per u n d a n gU nda nga n;
1 1 . P er a tu r a n M en ter i D a l a m N egeri N omor 13 T a h u n 2 0 0 6
^tentang
Ped oma n
Pcngelola a n
Keu a n ga n
D a er a h
s eb a ga ima n a tela h d i u b a h b eb era p a k a l i ter a k h ir d en ga n
P er a tu r a n M en ter i D a l a m N egeri N omor 2 1 T a h u n 2 0 1 1 ;
12. P er a tu r a n M en ter i D a l a m N egeri N omor 1 T a h u n
2014
ten ta n g P em b en tu k a n P r od u k H u k u m D a er a h ;
13. P er a tu r a n M en ter i D a l a m N egeri N omor 3 7 T a h u n 2 0 1 4
ten ta n g Ped oma n P en yu s u n a n A n ^ a r a n Pen d a p a ta n d a n
B ela n ja D a er a h T a h u n A n gga r a n 2 0 1 5 ;
14. P er a tu r a n D a er a h Ka b u p a ten Pa cita n N omor 7 T a h u n
2 0 0 6 ten ta n g Pokok- p okok Pcngelola a n Keu a n g a n ;
15. P er a tu r a n D a er a h I ^ b u p a t e n Pa cita n N omor 18 T a h u n

2 0 0 7 ten ta n g U r u s a n Pemer in ta h a n Ka b u p a ten Pa cita n ; tspnmlkjigedcba

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H E M UT US K A N

P E R A T UR A N
BUP A T I
T ENT ANG
TATA
P E N Y E S UA I A N
A N GGA R A N
P E N DA P A T A N
B E L A N J A D A E R A H T A H UN 2 0 1 5 .
:
I

CAR A
DA N

BA B I
K E T E N T U A N UM UM
P aaal 1 i

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D a l a m P er a tu r a n i n i , ya n g d i m a k s u d d en ga n :
1.
Pemer in ta h D a er a h a d a la h Pemer in ta h Ka b u p a ten Pa cita n .
B u p a ti a d a la h B u p a ti Pa cita n .
2.
3.
D cw a n Perw a kU a n , Ra kya t ya n g s ela n ju tn ya d is cb u t D PRD a d a la h D ew a n
Per w a kila n Ralq^at Ka b u p a ten Pa cita n .
4.
S ekreta ris D a er a h a d a la h S ekreta ris D a er a h Ka b u p a ten Pa cita n .
5.

Pejab at Pengelola Keu a n ga n D a er a h ya n g s ela n ju tn ya d is in g k a t PPKD a d a l a h
Kepa la D in a s Pen d a p a ta n , Pcngelola a n Keu a n ga n d a n As et Ka b u p a ten
Pa cita n .
6.
S a tu a n Kerja Pera n gka t D a er a h ya n g s ela n ju tn ya d is eb u t S KPD a d a la h
S a tu a n Kerja Pera n gka t D a er a h l in g k u p Pemer in ta h D a er a h ya n g ter d ir i d a r i
S ekr eta r ia t D a er a h ; S ekr eta r ia t D PRD , D in a s , B a d a n , d a n Ka n tor .
7.
An gga r a n Pen d a p a ta n d a n B ela n ja D a er a h s ela n ju tn ya d is in g k a t A PB D
a d a la h An gga r a n Pen d a p a ta n d a n B ela n ja D a er a h Ka b u p a ten Pa cita n .
8.
Penyes u a ia n A n gga r a n a d a la h p er u b a h a n d a n / a ta u p en ga lih a n d a n / a ta u
p en a m b a h a n d a n / a ta u p en g u r a n g a n d a n / a ta u perges era n a loka s i a n gga r a n
p a d a A PB D m e n d a h u l u i p en eta p a n p e r u b a h a n A PB D ya n g d ia k ib a tk a n
k a r en a d i n a m i k a ya n g b er k em b a n g d a n / a ta u p er in ta h P er a tu r a n Per u n d a n gu n d a n g a n ya n g b c r l a k u .

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P E N Y E S UA I A N A N GGA R A N
P a s a l 2 ywutsrqponmlkjihgfedcbaUTSRPONMLKJIHGEDCBA

Pen yes u a ia n a n gga ra n d a p a t d i l a k u k a n k a r en a h a l - h a l seb agai b e r i k u t :
a.
A d a n ya perges era n a n gga r a n a n ta r rincian ob jek b ela n ja d a la m ob jek b ela n ja
b er k en a a n ;
b.
A d a n ya perges era n a n gga r a n a n ta r ob jek b ela nja d a l a m j en is b ela nja
b er k en a a n ;
c.
A d a n ya D a n a B a gi H a s il ya n g d iteta p k a n s etela h P er a tu r a n D a er a h ten ta n g
A PB D d iteta p k a n m el ip u ti:
1. D a n a B a gi H a s il C u k a i H a s il Tem b a k a u ;
2. D a n a B a gi H a s il Pajak;

3. D a n a B a gi H a s il S u mb er D a ya A l a m ;
4 . D a n a B a gi H a s il min ya k / g a s / p er ta mb a n g a n ;
d.
A d a n ya D a n a A lok a s i U m u m ya n g d iteta p k a n s etela h P er a tu r a n D a er a h
ten ta n g A P B D ;
e.
A d a n ya D a n a A lok a s i Kh u s u s (DAK) ya n g d iter im a Pemer in ta h D a er a h s etela h
P er a tu r a n D a er a h ten ta n g A PB D d iteta p k a n ;
f.
A d a n ya D a n a O p er a s ion a l S ekola h (BOS) ya n g d iteta p k a n s etela h P er a tu r a n
D a er a h ten ta n g APB D d iteta p k a n ;
g.
A d a n ya D a n a Tu n ja n g a n Profesi G u r u (TPG) ya n g d iteta p k a n s etela h
P er a tu r a n D a er a h ten ta n g A PB D d iteta p k a n ;
h.
A d a n ya D a n a O ton om i Kh u s u s ya n g d iteta p k a n s etela h P er a tu r a n D a er a h
ten ta n g A PB D d iteta p k a n ;
i.
A d a n ya D a n a In s en tif D a er a h (D ID ) ya n g d iteta p k a n s etela h P er a tu r a n
D a er a h ten ta n g APB D d iteta p k a n ;
j.
A d a n ya D a n a Tr a n s fer L a in n ya ya n g d iteta p k a n s etela h P er a tu r a n D a er a h
ten ta n g A PB D d iteta p k a n ;
k.
A d a n ya B a n tu a n Keu a n ga n ya n g d iteta p k a n s etela h P er a tu r a n D a er a h
ten ta n g A PB D d iteta p k a n ;
I.
A d a n ya kegia ta n l a in d il u a r ta n gga p d a r u r a t ya n g b e l u m c u k u p ters edia
d a n / a ta u b e l u m d la n g g a r k a n d a l a m A P B D , ya n g u n t u k s ela n ju tn ya d i d a n a i
m el a l u i d a n a tid a k ter d u ga ;
m . A d a n ya p en yed ia a n a n ^ a r a n u n t u k p en a n ggu la n ga n b en ca n a a la m/ b en ca n a
s os ia l d a n / a ta u p em b cr ia n b a n tu a n kep a d a d a er a h l a in d a l a m r a n g k a
p en a n ggu la n ga n b en ca n a a la m/ b en ca n a s os ia l ya n g b e l u m c u k u p ters edia
d a n / a ta u b e l u m d ia n gga r k a n d a l a m A P B D ;
n.
A d a n ya p r og r a m d a n kegia ta n ya n g d ib ia ya i d a r i d a n a tr a n s fer d a n s u d a h
jela s p e r u n tu k a a n n ya s eperti D a n a D a r u r a t, D a n a B en ca n a A l a m , d c i n
Pela ks a n a a n kegia ta n d a l a m k ea d a a n d a r u r a t d a n / a ta u men d es a k la in n ya ,
ya n g b e l u m c u k u p ters edia d a n / a ta u b e l u m d ia n g g a r k a n d a l a m A P B D ;
d a n / a ta u
o.
A d a n ya kew a jib a n kep a d a p i h a k ketiga ter k a it d en ga n p ekerja a n ya n g tela h
selesai p a d a t a h u n a n gga r a n s eb elu mn ya , d a n b e l u m d ia n gga r k a n p a d a
APB D .i
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BA B I I I
T A T A C A R A P E N Y E S UA I A N A N GGA R A N i
i

P asal 3

(1) . Penyes u a ia n a n gga r a n a k ib a t a d a n ya perges era n a n gga r a n a n ta r r in c ia n
ob jek b ela nja d a l a m ob jek b ela n ja b er k en a a n s eb a ga ima n a d i m a k s u d d a l a m
p a s a l 2 h u r u f a d a p a t d i l a k u k a n a ta s p er s etu ju a n PPKD
(2) . Pergeseran a n gga r a n s eb a ga ima n a d i m a k s u d p a d a a ya t (1) d i l a k u k a n d en ga n
ca r a m en g u b a h D PA s eb a ga i d a s a r p ela ks a n a a n .

(3).

Pergeseran a n gga r a n s eb a ga ima n a d i m a k s u d p a d a a ya t (1) h a n ya d a p a t
d i l a k u k a n s ep a n ja n g ti d a k m e r u b a h ta r get l a in n ya d a r i k e ^ a t a n ter s eb u t. tspnmlkjigedcbaYW

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P a s a l 4 jiI

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(1) . Pen yes u a ia n a n gga r a n a k ib a t a d a n ya perges era n a n gga r a n a n ta r ob jek
b ela nja d a l a m j e n is b ela n ja b er k en a a n s eb a ga ima n a d i m a k s u d d a la m Pasal 2
h u r u f b d a p a t d i l a k u k a n a ta s p er s etu ju a n S ekreta ris D a er a h .
(2) . Pergeseran a n gga r a n s eb a ga ima n a d i m a k s u d p a d a a ya t (1) d i l a k u k a n d en ga n
ca r a m en g u b a h P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D seb agai d a s a r
p ela ks a n a a n , u n t u k s ela n ju tn ya d i a n ^ a r k a n d a l a m Ra n ca n ga n P er a tu r a n
D a er a h ten ta n g P er u b a h a n A PB D .
(3) . A n gga r a n ya n g m en g a la m i p e r u b a h a n b a ik s er u p a p en a m b a h a n d a n / a ta u
p en gu r a n ga n a k ib a t perges era n s eb a ga ima n a d i m a k s u d p a d a a ya t (1), h a r u s
d ijela s ka n d a l a m k o l o m keter a n ga n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n
P er u b a h a n A PB D .

Pasal 5
(1) . Penyes u a ia n
a n gga r a n a k ib a t a d a n ya D a n a B a gi H a s il
s eb a ga ima n a
d im a k s u d d a l a m Pa s a l 2 h u r u f c d a p a t d i l a k u k a n d en ga n ter leb ih d a h u l u
m en g u b a h P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D .
(2) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Penja b a ra n APB D
s eb a ga ima n a
d im a k s u d p a d a a ya t (1) d ib er ita h u a lca n kep a d a p i m p i n a n D PRD p a lin g
l a m b a t 1 (satu ) b u l a n sejak t a n ^ a l p en eta p a n .
(3) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Penja b a ra n A PB D ter s eb u t u n t u k
s ela n ju tn ya d i ta m p u n g d a l a m P er a tu r a n D a er a h ten ta n g P er u b a h a n A PB D
a ta u d i c a n tu m k a n ' d a l a m LRA d a l a m h a l Pemer in ta h D a er a h ya n g tid a k
m e l a k u k a n P er u b a h a n APB D ,

P asal 6
(1) . Penyes u a ia n a n gga r a n a k ib a t a d a n ya D a n a a loka s i U m u n ya n g d iteta p k a n
s etela h P er a tu r a n D a er a h ten ta n g A P B D d iteta p k a n s eb a ga ima n a d i m a k s u d
d a l a m Pasal 2 h u r u f d d a p a t d i l a k u k a n d en ga n ter leb ih d a h u l u m en g u b a h
P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A P B D .
(2) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Penja b a ra n APB D
s eb a ga ima n a
d im a k s u d p a d a a ya t (1) d ib e r ita h u k a n kep a d a P im p in a n D PRD p a lin g l a m b a t
1 (satu ) b u l a n sejak ta n gga l p en eta p a n .
(3) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g p en ja b a r a n A PB D ter s eb u t u n t u k
s ela n ju tn ya d i ta m p u n g d a l a m P er a tu r a n D a er a h ten ta n g P er u b a h a n A PB D
a ta u d i c a n tu m k a n • d a l a m LRA d a l a m h a l P emer in ta h D a er a h ya n g tid a k
m e l a k u k a n P er u b a h a n A P B D .
(4) . Penyes u a ia n a n gga r a n s eb a ga ima n a d i m a k s u d p a d a a ya t (1) h a n ya b c r l a k u
u n t u k m en g u b a h s is i p en d a p a ta n d a l a m APB O .

Pasal 7
(1) . Pen yes u a ia n a n gga r a n a k ib a t a d a n ya D a n a A lok a s i Kh u s u s ya n g d iter im a
Pemer in ta h D a er a h s etela h P er a tu r a n D a er a h ten ta n g A PB D d iteta p k a n
s eb a ga ima n a d i m a k s u d d a l a m p a s a l 2 h u r u f e d a p a t d i l a k u k a n d en ga n
ter leb ih d a h u l u m en g u b a h P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n APB D .
(2) . Per u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n APB D
s eb a ga ima n a
d i m a k s u d p a d a a ya t (1) d ib e r ita h u k a n kep a d a p i m p i n a n D PRD p a l in g l a m b a t
1 (satu ) b u l a n sejak t a n ^ a l p en eta p a n .
(3) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D ter s eb u t u n t u k
s ela n ju tn ya d i ta m p u n g d a l a m P er a tu r a n D a er a h ten ta n g P er u b a h a n APB D
a ta u d i c a n t u m k a n ; d a l a m LRA d a l a m h a l Pemer in ta h D a er a h ya n g tid a k
m e l a k u k a n P er u b a h a n A PB D .
1

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itspnmlkjigedcbaYWVUTSRPONMLKJIHGEDCBA
Pasal 8
1
(1) . Pen yes u a ia n a n gga r a n a k ib a t a d a n ya D a n a O p era s ion a l S ekola h (BOS) ya n g
d iteta p k a n s etela h P er a tu r a n D a er a h ten ta n g A PB D d iteta p k a n s eb a ga ima n a
d im a k s u d d a l a m p a s a l 2 h u r u f f d a p a t d i l a k u k a n d en ga n ter leb ih d a h u l u
m en g u b a h P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D .
(2) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D
s eb a ga ima n a
d i m a k s u d p a d a a ya t (1) d ib e r ita h u k a n kep a d a p i m p i n a n D PRD p a l in g l a m b a t
1 (satu ) b u l a n sejak ta n gga l p en eta p a n ,
(3) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D ter s eb u t u n t u k
s ela n ju tn ya d i ta m p u n g d a l a m P er a tu r a n D a er a h ten ta n g P er u b a h a n A PB D
a ta u d i c a n tu m k a n d a l a m LRA d a l a m h a l P emer in ta h D a er a h ya n g tid a k
m e l a k u k a n P er u b a h a n A PB D .

Pasal 9
T

(1) . Pen yes u a ia n a n gga r a n a k ib a t a d a n ya D a n a Tu n ja n g a n Profesi G u r u (TPG)
ya n g d iteta p k a n s etela h P er a tu r a n D a er a h ten ta n g A PB D d iteta p k a n
s eb a ga ima n a d i m a k s u d d a l a m p a s a l 2 h u r u f g d a p a t d i l a k u k a n d en ga n
ter leb ih d a h u l u m en g u b a h P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D .
(2) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n APB D
s eb a ga ima n a
d im a k s u d p a d a a ya t (1) d ib e r ita h u k a n kep a d a p i m p i n a n D PRD p a lin g l a m b a t
1 (satu ) b u l a n sejak ta n gga l p en eta p a n .
(3) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A P B D ter s eb u t u n t u k
s ela n ju tn ya d i ta m p u n g d a l a m P er a tu r a n D a er a h ten ta n g Per u b a h a n APB D
a ta u d i c a n tu m k a n I d a l a m LRA d a l a m h a l P emer in ta h D a er a h ya n g tid a k
m e l a k u k a n P er u b a h a n A PB D .
i
P asal 10
(1) . Pen yes u a ia n a n gga r a n a k ib a t a d a n ya D a n a O ton om i K h u s u s ya n g d iteta p k a n
s etela h P er a tu r a n D a er a h ten ta n g A PB D d iteta p k a n s eb a ga ima na d i m a k s u d
d a l a m p a s a l 2 h u r u f h d a p a t d i l a k u k a n d en ga n ter leb ih d a h u l u m en g u b a h
P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D .
(2) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D
sebagEiimana
d i m a k s u d p a d a a ya t (1) d ib er ita h r ik a n k ep a d a p i m p i n a n D PRD p a l in g l a m b a t
1 (satu ) b u l a n sejak ta n gga l p en eta p a n .
(3) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D ter s eb u t u n t u k
s ela n ju tn ya d i ta m p u n g d a l a m P er a tu r a n D a er a h ten ta n g P er u b a h a n APB D
a ta u d i c a n tu m k a n d a l a m LRA d a l a m h a l P emer in ta h D a er a h ya n g tid a k
m e l a k u k a n P er u b a h a n A PB D .

P asal 11
(1) . Penyes u a ia n a n gga r a n a k ib a t a d a n ya D a n a In s en tif D a er a h (D ID ) ya n g
d iteta p k a n s etela h P er a tu r a n D a er a h ten ta n g A PB D d iteta p k a n s eb a ga ima n a
d im a k s u d d a l a m p a s a l 2 h u r u f i d a p a t d i l a k u k a n d en ga n ter leb ih d a h u l u
m en g u b a h P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D .
(2) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D
s eb a ga ima na
d i m a k s u d p a d a a ya t (1) d ib e r ita h u k a n kep a d a p i m p i n a n D PRD p a lin g l a m b a t
1 (satu ) b u l a n sejak ta n gga l p en eta p a n .
(3) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D ter s eb u t u n t u k
s ela n ju tn ya d i ta m p i m g d a l a m P er a tu r a n D a er a h ten ta n g Per u b a h a n APB D
a ta u d i c a n tu m k a n d a l a m LRA d a l a m h a l P emer in ta h D a er a h ya n g tid a k
m e l a k u k a n P er u b a h a n A PB D .
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P asal 12
(1) . Penyes u a ia n a n gga r a n a k ib a t a d a n ya D a n a Tra n s fer L a in n ya ya n g d iteta p k a n
s etela h P er a tu r a n D a er a h ten ta n g A P B D d iteta p k a n s eb a ga ima n a d i m a k s u d
d a l a m p a s a l 2 h u r u f j d a p a t d i l a k u k a n d en ga n ter leb ih d a h u l u m en g u b a h
P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D .
(2) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D
s eb a ga ima na
d i m a k s u d p a d a a ya t (1) d ib er ita h u k a n k ep a d a p i m p i n a n D PRD p a lin g l a m b a t
1 (satu ) b u l a n s eja k ta n gga l p en eta p a n .
(3) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n APB D ter s eb u t u n t u k
s ela n ju tn ya d i ta m p u n g d a l a m P er a tu r a n D a er a h ten ta n g Per u b a h a n A PB D
a ta u d i c a n tu m k a n d a l a m LRA d a l a m h a l P emer in ta h D a er a h ya n g tid a k
m e l a k u k a n P er u b a h a n A PB D .

P asal 13
(1) . Pen yes u a ia n a n gga r a n a k ib a t a d a n ya B a n t u a n Keu a n ga n ya n g d iteta p k a n
s etela h P er a tu r a n D a er a h ten ta n g A PB D d iteta p k a n s eb a ga ima na d i m a k s u d
d a l a m p a s a l 2 h u r u f k d a p a t d i l a k u k a n d en ga n ter leb ih d a h u l u m en g u b a h
P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A P B D ,
(2) . D a l a m h a l b a n tu a n k eu a n g a n s eb a ga ima na d i m a k s u d p a d a a ya t (1) a d a la h
b a n tu a n k eu a n g a n ya n g b ers ifa t u m u m , m a k a Per u b a h a n P er a tu r a n B u p a ti
ten ta n g Penja b a ra n A B PD h a r u s m en d a p a tk a n p er s etu ju a n D PRD ter leb ih
d£ihulu.
(3) . D a l a m h a l b a n tu a n k eu a n g a n s eb a ga ima n a d i m a k s u d p a d a a ya t (1) a d a la h
b a n tu a n k eu a n g a n ya n g b ers ifa t k h u s u s , m a k a Per u b a h a n P er a tu r a n B u p a ti
ten ta n g Penja b a ra n A B PD d ib e r ita h u k a n kep a d a p i m p i n a n D PRD p a lin g
l a m b a t 1 (satu ) b u l a n sejak ta n gga l p en eta p a n .
(4) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n APB D ter s eb u t u n t u k
s ela n ju tn ya d i ta m p u n g d a l a m P er a tu r a n D a er a h ten ta n g P er u b a h a n A PB D
a ta u d i c a n tu m k a n ; d a l a m LRA d a l a m h a l P emer in ta h D a er a h ya n g tid a k
m e l a k u k a n P er u b a h a n A PB D .

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Pasal 14

(1) . Pen yes u a ia n a n gga r a n a k ib a t a d a n ya kegia ta n l a in d i l u a r ta n gga p d a r u r a t
ya n g b e l u m c u k u p ters ed ia d a n / a ta u b e l u m d ia n g g a r k a n d a l a m APB D , ya n g
i m t u k s ela n ju tn ya d id a n a i m el a l u i b ela n ja tid a k ter d u ga s eb a ga ima na ya n g
d im a k s u d d a l a m p a s a l 2 h u r u f 1 d a p a t d i l a k u k a n d en ga n m e l a k u k a n
perges era n a n ^ a r a n d a r i b ela n ja tid a k ter d u ga ke b ela n ja S KPD b er k en a a n .
(2) . Pergeseran a n ^ a r a n s eb a ga ima n a d i m a k s u d p a d a a ya t (1) d i l a k u k a n d en ga n
m en g u b a h P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D .
(3) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D
s eb a ga ima n a
d im a k s u d p a d a a ya t (2) d ib e r ita h u k a n kep a d a p i m p i n a n D PRD p a lin g l a m b a t
1 (s a tu ) b u l a n sejak ta n gga l p en eta p a n .
(4) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D ter s eb u t u n t u k
s ela n ju tn ya d i ta m p u n g d a l a m P er a tu r a n D a er a h ten ta n g Per u b a h a n A PB D
a ta u d i c a n tu m k a n d a l a m LRA d a l a m h a l P emer in ta h D a er a h ya n g tid a k
m e l a k u k a n P er u b a h a n A PB D

Pasal 15
(1).

Pen yes u a ia n
a n gga r a n
a k ib a t a d a n ya
p en yed ia a n
a n gga ra n
u n tu k
p e n a n ^ iu l a n g a n b en ca n a n a la m/ b en ca n a
s os ia l d a n / a ta u p em b er ia n
b a n tu a n kep a d a d a er a h l a in d a l a m r a n g k a p en a n ggu la n ga n
b en ca n a
a la m/ b en ca n a
s os ia l ya n g
b e l u m c u k u p ters ed ia
d a n / a ta u b e l u m
d ia n g g a r k a n d a l a m ; A P B D s eb a ga ima n a d i m a k s u d d a l a m p a s a l 2 h u r u f m
d a p a t d i l a k u k a n d en ga n ter leb ih d a h u l u m en g u b a h P er a tu r a n B u p a ti ten ta n g
Pen ja b a ra n A P B D . j

(2) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D
s eb a ga ima n a
d i m a k s u d p a d a a ya t (1) d ib e r ita h u k a n kep a d a p i m p i n a n D PRD p a l in g l a m b a t
1 (satu ) b u l a n sejak ta n gga l p en eta p a n .
(3) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D ter s eb u t u n t u k
s ela n ju tn ya d i ta m p u n g d a l a m P er a tu r a n D a er a h ten ta n g P er u b a h a n A PB D
a ta u d i c a n t u m k a n ; d a l a m LRA d a l a m h a l P emer in ta h D a er a h ya n g tid a k
m e l a k u k a n P er u b a h a n A P B D . tspnmlkjigedcbaYWVUTSRPONMLKJIHGEDCBA
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P asal 16

(1) . Penyes u a ia n a n ^ a i a n a k ib a t a d a n ya p r og r a m d a n kegia ta n ya n g d ib ia ya i
d a r i d a n a tr a n s fer d a n s u d a h jela s p e r u n tu k a n n ya s ep erti D a n a D a r u r a t,
D a n a B en ca n a A l a m , d a n Pela ks a n a a n k e ^ a t a n d a l a m keadeian d a r u r a t
d a n / a ta u men d es a k la in n ya , ya n g b e l u m c u k u p ters ed ia d a n / a ta u b e l u m
d i a n ^ a r k a n d a l a m A PB D s eb a ga ima n a d i m a k s u d d a l a m p a s a l 2 h u r u f n
d a p a t d i l a k u k a n d en ga n ter leb ih d a h u l u
m en g u b a h P er a tu r a n B u p a ti
ten ta n g Pen ja b a ra n A P B D .
(2) . Per u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n APB D
s eb a ga ima n a
d im a k s u d p a d a a ya t (1) d ib e r ita h u k a n kep a d a p i m p i n a n D PRD p a l in g l a m b a t
1 (satu ) b u l a n s eja k ta n gga l p en eta p a n .
(3) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D ter s eb u t u n t u k
s ela n ju tn ya d i ta m p u n g d a l a m P er a tu r a n D a er a h ten ta n g P er u b a h a n A PB D
a ta u d i c a n t u m k a n ; d a l a m LRA d a l a m h a l P emer in ta h D a er a h ya n g tid a k
m e l a k u k a n P er u b a h a n A PB D .

P asal 1 7
(1) . Pen yes u a ia n a n gga r a n a k ib a t a d a n ya kew a jib a n kep a d a p i h a k ketiga ter k a it
d en ga n p ekerja a n ya n g tela h selesai p a d a t a h i m a n ^ a r a n s eb elu mn ya , d a n
b e l u m d ia n g g a r k a n p a d a A PB D s eb a ga ima n a d i m a k s u d d a l a m p a s a l 2 h u r u f o
d a p a t d i l a k u k a n d en ga n ter leb ih d a h u l u m en g u b a h P er a tu r a n B u p a ti ten ta n g
Pen ja b a ra n A P B D . ;
s eb a ga ima n a
(2) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D
d im a k s u d p a d a a ya t (1) d ib e r ita h u k a n kep a d a p i m p i n a n D PRD p a lin g l a m b a t
1 (satu ) b u l a n sejak t a n ^ a l p en eta p a n .
(3) . P er u b a h a n P er a tu r a n B u p a ti ten ta n g Pen ja b a ra n A PB D ter s eb u t u n t u k
s ela n ju tn ya d i ta m p i m g d a l a m P er a tu r a n D a er a h ten ta n g Per u b a h a n A PB D
a ta u d i c a n tu m k a n d a l a m LRA d a l a m h a l P emer in ta h D a er a h ya n g tid a k
m e l a k u k a n P er u b a h a n A PB D i
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PasallS

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B u p a ti i n i d en ga n p en emp a ta n n ya d a l a m B er ita D a er a h Ka b u p a ten Pa cita n .
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