se 022 pb 2009 tata cara penerbitan sp2d spm kp spm kbk denda administrasi
DEPARTEMEN
KEUANGAN REPUBLIK INDONESIA
D IR E K T O R A T J E N D E R A L P E R B E N D A H A R A A N
Y th .
G e d u n g P rija d i P ra p lo s u h a rd jo L a n la i I
J I. L a p a n g a n B a n le n g T im u r N o . 2 -4
3 4 4 -9 2 3 0
J a k a rta 1 0 7 1 0
K o la k P o s 1 1 3 9
3 4 5 -4 6 4 0
w w w .p e rb e n d a h a ra a n .g o .id
(2 0 s a lu ra n ) P s w t 5 2 0 0 , 5 4 0 0
3 4 5 -6 5 4 7
1 . P a ra K e p a la K a n to r W ila y a h D ire k to ra t J e n d e ra l P e rb e n d a h a ra a n
2 . P a ra K e p a la K a n to r P e la y a n a n P e rb e n d a h a ra a n N e g a ra
SURAT EDARAN
N o m o r S E -2 2 /P B /2 0 0 9
T A T A C A R A P E N E R B IT A N S U R A T P E R IN T A H P E N C A IR A N D A N A (S P 2 D ) A T A S S U R A T
P E R IN T A H M E M B A Y A R K E M B A L I P U N G U T A N E K S P O R (S P M -K P E ) D A N
S U R A T P E R IN T A H M E M B A Y A R K E M B A L I B E A K E L U A R (S P M -K B K ) D A N /A T A U
D E N D A A D M IN IS T R A S I
S e h u b u n g a n d e n g a n P e ra tu ra n M e n te ri K e u a n g a n N o m o r 2 1 3 /P M K .0 4 /2 0 0 8 te n ta n g
T a ta C a ra P e m b a y a ra n d a n P e n y e to ra n P e n e rim a a n
N e g a ra D a la m R a n g k a Im p o r,
P e n e rin ia a n N e g a ra D a la m R a n g k a E k s p o r, P e n e rim a a n N e g a ra A ta s B a ra n g K e n a C u k a i, d a n
P e n e rim a a n N e g a ra Y a n g B e ra s a l D a ri P e n g e n a a n D e n d a A d m in is tra s i A ta s P e n g a n g k u ta n
N o m o r 2 1 4 /P M K .0 4 /2 0 0 8
te n ta n g
B a ra n g T e rte n tu d a n P e ra tu ra n
M e n te ri K e u a n g a n
P e m u n g u ta n B e a K e lu a r, s e rta P e ra tu ra n D ire k tu r J e n d e ra l B e a d a n C u k a i N o m o r P 0 9 /B C /2 0 0 9 te n ta n g P e tu n ju k P e n y e le s a ia n P u n g u ta n E k s p o r, d e n g a n in i d im in ta p e rh a tia n
S a u d a ra a ta s h a l-h a l s e b a g a i b e rik u t:
A. UMUM
1.
P u n g u ta n E k s p o r a d a la h p u n g u ta n y a n g d ik e n a k a n a ta s b a ra n g e k s p o r te rte n tu y a n g
d ip u n g u t s a m p a i d e n g a n ta n g g a l 3 1 D e s e m b e r 2 0 0 8 .
2.
B e a K e lu a r a d a la h p u n g u ta n n e g a ra b e rd a s a rk a n U n d a n g -U n d a n g
d ik e n a k a n te rh a d a p b a ra n g e k s p o r.
3.
S u ra t K e p u tu s a n P e n g e m b a lia n P u n g u ta n E k s p o r, y a n g s e la n ju tn y a d is in g k a t
a d a la h s u ra t k e p u tu s a n y a n g d ite rb itk a n K e p a la K a n to r B e a d a n C u k a i a ta u
B e a d a n C u k a i y a n g d ib e ri k e w e n a n g a n a ta s n a m a M e n te ri K e u a n g a n
p e n e ta p a n ju m la h k e le b ih a n p u n g u ta n e k s p o r y a n g h a ru s d ik e m b a lik a n
e k s p o rtir y a n g b e lu m te rs e le s a ik a n s a m p a i d e n g a n ta n g g a l 3 1 D e s e m b e r 2 0 0 8 .
4.
S u ra t K e p u tu s a n P e n g e m b a lia n B e a K e lu a r, y a n g s e la n ju tn y a d is in g k a t S K P B K a d a la h
s u ra t k e p u tu s a n y a n g d ite rb itk a n o le h K e p a la K a n to r B e a d a n C u k a i a ta u P e ja b a t B e a
d a n C u k a i y a n g d ib e ri w e w e n a n g a ta s n a m a M e n te ri K e u a n g a n te n ta n g p e n e ta p a n
ju m la h b e a k e lu a r d a n /a ta u d e n d a a d m in is tra s i y a n g a k a n d ik e m b a lik a n k e p a d a
e k s p o rtir.
5.
S u ra t P e rin ta h M e m b a y a r K e m b a li P u n g u ta n E k s p o r, y a n g s e la n ju tn y a d is e b u t S P M K P E a d a la h s u ra t p e rin ta h m e m b a y a r k e m b a li p u n g u ta n e k s p o r y a n g d ite rb itk a n o le h
K e p a la K a n to r B e a d a n C u k a i a ta u P e ja b a t B e a d a n C u k a i y a n g d ib e ri k e w e n a n g a n
a ta s n a m a M e n te ri K e u a n g a n a ta s d a s a r S K P P E u n tu k p e m b a y a ra n k e m b a li k e le b ih a n
p u n g u ta n e k s p o r y a n g b e lu m te rs e le s a ik a n s a m p a i d e n g a n ta n g g a l 3 1 D e s e m b e r 2 0 0 8 .
6.
S u ra t P e rin ta h M e m b a y a r K e m b a li B e a K e lu a r, y a n g s e la n ju tn y a d is e b u t S P M -K B K
a d a la h s u ra t p e rin ta h m e m b a y a r k e m b a li B e a K e lu a r d a n /a ta u d e n d a a d m in is tra s i y a n g
d ite rb itk a n o le h K e p a la K a n to r B e a d a n C u k a i a ta u P e ja b a t B e a d a n C u k a i y a n g d ib e ri
k e w e n a n g a n a ta s n a m a M e n te ri K e u a n g a n a ta s d a s a r S K P B K , u n tu k p e m b a y a ra n
k e m b a li b e a k e lu a r d a n /a ta u d e n d a a d m in is tra s i.
-1 -
K epabeanan yang
SKPPE
P e ja b a t
te n ta n g
kepada
7.
S u ra t K e te ra n g a n T e la h D ib u k u k a n , y a n g s e la n ju tn y a d is in g k a t S K T B a d a la h s u ra t
k e te ra n g a n y a n g d ite rb itk a n o le h K a n to r P e la y a n a n P e rb e n d a h a ra a n N e g a ra (K P P N )
dan/atau S u b D ire k to ra t K a s U m u m N e g a ra D ire k to ra t P e n g e lo la a n K a s N e g a ra a ta s
p e n d a p a ta n dan/atau
p e n e rim a a n N e g a ra y a n g te la h m a s u k d a n d ib u k u k a n p a d a
re k e n in g K a s N e g a ra .
B . T A T A C A R A P E N E R B IT A N S U R A T P E R IN T A H P E N C A IR A N D A N A (S P 2 D ) A T A S S U R A T
P E R IN T A H M E M B A Y A R K E M B A L I P U N G U T A N E K S P O R (S P M -K P E ) D A N /A T A U S U R A T
P E R IN T A H M E M B A Y A R K E M B A L I B E A K E L U A R (S P M -K B K ).
1.
K e p a la K a n to r B e a d a n C u k a i a ta u P e ja b a t B e a d a n C u k a i y a n g d ib e ri k e w e n a n g a n a ta s
n a m a M e n te ri K e u a n g a n m e n y a m p a ik a n S u ra t K e p u tu s a n P e n u n ju k a n d a n S p e c im e n
S K P B K , S P M -K P E dan/atau
SPMT a n d a T a n g a n P e ja b a t P e n e rb it S K P P E dan/atau
K B K s e tia p a w a l ta h u n dan/atau s e tia p a d a p e rg a n tia n p e ja b a t k e p a d a K P P N .
2.
S P M -K P E dan/atau S P M -K B K le m b a r k e -1 d a n le m b a r k e -2 d is a m p a ik a n k e p a d a K P P N
d e n g a n d ila m p iri S K P P E dan/atau S K P B K d a n A rs ip D a ta K o m p u te r (A D K ) o le h p e tu g a s
p e n g a n ta r y a n g d itu n ju k . U n tu k S P M K P E ju g a d ila m p iri d e n g a n S K T B /B u k ti K o n firm a s i.
3.
K P P N m e la k u k a n p e n g u jia n s u b s ta n tif d a n fo rm a l a ta s S P M -K P E dan/atau
s e b a g a i b e rik u t:
a.
P e n g u jia n s u b s ta n tif :
1 ) M e n c o c o k k a n k e b e n a ra n p e n e rim a p e m b a y a ra n
te rc a n tu m d a la m S P M -K P E dan/atau
S P M -K B K
S K P B K s e rta S K T B ;
2)
b.
S P M -K B K
d a n ju m la h ta g ih a n y a n g
d e n g a n S K P P E dan/atau
M e n g u ji k e b e n a ra n p e m b e b a n a n a k u n y a n g d ig u n a k a n S P M -K P E dan/atau
S P M -K B K y a itu a k u n 4 1 2 2 1 1 (P e n d a p a ta n B e a K e lu a r) dan/atau
akun 412212
(P e n d a p a ta n D e n d a A d m in is tra s i B e a K e lu a r).
P e n g u jia n fo rm a l:
1 ) M e n c o c o k a n ta n d a ta n g a n y a n g te rte ra d a la m S P M -K P E dan/atau
S P M -K B K
d e n g a n s p e c im e n ta n d a ta n g a n p e ja b a t d im a k s u d y a n g a d a p a d a K P P N
b e rk e n a a n ;
2)
4.
M e m e rik s a k e b e n a ra n p e n u lis a n /p e n g is ia n ju m la h u a n g d a la m a n g k a d a n h u ru f.
KPPN
d a p a t m e la k u k a n k o n firm a s i k e p a d a P e ja b a t P e n a n d a T a n g a n S P M -K P E
S P M -K B K u n tu k m e m a s tik a n k e b e n a ra n a ta s p e n g a ju a n S P M -K P E d a n /a ta u
S P M -K B K y a n g d ite rb itk a n .
dan/atau
5.
D a la m h a l h a s il p e n g u jia n d a n /a ta u k o n firm a s i d ite m u k a n k e s a la h a n p a d a S P M -K P E
d a n /a ta u S P M -K B K , K P P N d a p a t m e n g e m b a lik a n S P M -K P E dan/atau
S P M -K B K
k e p a d a K e p a la K a n to r B e a d a n C u k a i.
6.
K P P N m e n e rb itk a n S P 2 D d a la m ra n g k a p 3 (tig a ), d e n g a n p e ru n tu k a n s e b a g a i b e rik u t:
a.
L e m b a r k e -1
u n tu k B a n k O p e ra s io n a l I m itra k e rja K P P N ;
b.
L e m b a r k e -2
u n tu k K a n to r B e a d a n C u k a i d e n g a n d ila m p iri S P M -K P E dan/atau
S P M -K B K y a n g te la h d ib e ri c a p
"T e la h d ite rb itk a n
SP2D
T a n g g a l.
Nom or
";
c.
L e m b a r k e -3
u n tu k K P P N .
C . L A IN - L A IN
1.
Update A p lik a s i S P M d a n A p lik a s i S P 2 D u n tu k m e n d u k u n g p e n e rb ita n S P M -K P E danl
a ta u S P M K B K d a n p e n e rb ita n S P 2 D d a p a t d iu n d u h p a d a ftp1.perbendaharaan.go.id.
2.
K e p a la K P P N a g a r m e m b e rita h u k a n m a k s u d S u ra t E d a ra n in i k e p a d a K a n to r S e a d a n
C u k a i d i w ila y a h k e rja n y a m a s in g -m a s in g .
3.
K e p a la K a n to r W ila y a h D ire k to ra t J e n d e ra l P e rb e n d a h a ra a n d im in ta u n tu k m e n g a w a s i
p e la k s a n a a n S u ra t E d a ra n in i d i w ila y a h k e rja n y a m a s in g -m a s in g .
D e m ik ia n u n tu k d ip e d o m a n i d a n d ila k s a n a k a n d e n g a n p e n u h ta n g g u n g ja w a b .
Tem busan:
1 . M e n te ri K e u a n g a n , s e b a g a i la p o ra n
2 . D ire k tu r J e n d e ra l S e a d a n C u k a i
3 . S e k re ta ris D ire k to ra t J e n d e ra l P e rb e n d a h a ra a n
4 . P a ra D ire k tu r d i lin g k u n g a n D ire k to ra t J e n d e ra l P e rb e n d a h a ra a n
KEUANGAN REPUBLIK INDONESIA
D IR E K T O R A T J E N D E R A L P E R B E N D A H A R A A N
Y th .
G e d u n g P rija d i P ra p lo s u h a rd jo L a n la i I
J I. L a p a n g a n B a n le n g T im u r N o . 2 -4
3 4 4 -9 2 3 0
J a k a rta 1 0 7 1 0
K o la k P o s 1 1 3 9
3 4 5 -4 6 4 0
w w w .p e rb e n d a h a ra a n .g o .id
(2 0 s a lu ra n ) P s w t 5 2 0 0 , 5 4 0 0
3 4 5 -6 5 4 7
1 . P a ra K e p a la K a n to r W ila y a h D ire k to ra t J e n d e ra l P e rb e n d a h a ra a n
2 . P a ra K e p a la K a n to r P e la y a n a n P e rb e n d a h a ra a n N e g a ra
SURAT EDARAN
N o m o r S E -2 2 /P B /2 0 0 9
T A T A C A R A P E N E R B IT A N S U R A T P E R IN T A H P E N C A IR A N D A N A (S P 2 D ) A T A S S U R A T
P E R IN T A H M E M B A Y A R K E M B A L I P U N G U T A N E K S P O R (S P M -K P E ) D A N
S U R A T P E R IN T A H M E M B A Y A R K E M B A L I B E A K E L U A R (S P M -K B K ) D A N /A T A U
D E N D A A D M IN IS T R A S I
S e h u b u n g a n d e n g a n P e ra tu ra n M e n te ri K e u a n g a n N o m o r 2 1 3 /P M K .0 4 /2 0 0 8 te n ta n g
T a ta C a ra P e m b a y a ra n d a n P e n y e to ra n P e n e rim a a n
N e g a ra D a la m R a n g k a Im p o r,
P e n e rin ia a n N e g a ra D a la m R a n g k a E k s p o r, P e n e rim a a n N e g a ra A ta s B a ra n g K e n a C u k a i, d a n
P e n e rim a a n N e g a ra Y a n g B e ra s a l D a ri P e n g e n a a n D e n d a A d m in is tra s i A ta s P e n g a n g k u ta n
N o m o r 2 1 4 /P M K .0 4 /2 0 0 8
te n ta n g
B a ra n g T e rte n tu d a n P e ra tu ra n
M e n te ri K e u a n g a n
P e m u n g u ta n B e a K e lu a r, s e rta P e ra tu ra n D ire k tu r J e n d e ra l B e a d a n C u k a i N o m o r P 0 9 /B C /2 0 0 9 te n ta n g P e tu n ju k P e n y e le s a ia n P u n g u ta n E k s p o r, d e n g a n in i d im in ta p e rh a tia n
S a u d a ra a ta s h a l-h a l s e b a g a i b e rik u t:
A. UMUM
1.
P u n g u ta n E k s p o r a d a la h p u n g u ta n y a n g d ik e n a k a n a ta s b a ra n g e k s p o r te rte n tu y a n g
d ip u n g u t s a m p a i d e n g a n ta n g g a l 3 1 D e s e m b e r 2 0 0 8 .
2.
B e a K e lu a r a d a la h p u n g u ta n n e g a ra b e rd a s a rk a n U n d a n g -U n d a n g
d ik e n a k a n te rh a d a p b a ra n g e k s p o r.
3.
S u ra t K e p u tu s a n P e n g e m b a lia n P u n g u ta n E k s p o r, y a n g s e la n ju tn y a d is in g k a t
a d a la h s u ra t k e p u tu s a n y a n g d ite rb itk a n K e p a la K a n to r B e a d a n C u k a i a ta u
B e a d a n C u k a i y a n g d ib e ri k e w e n a n g a n a ta s n a m a M e n te ri K e u a n g a n
p e n e ta p a n ju m la h k e le b ih a n p u n g u ta n e k s p o r y a n g h a ru s d ik e m b a lik a n
e k s p o rtir y a n g b e lu m te rs e le s a ik a n s a m p a i d e n g a n ta n g g a l 3 1 D e s e m b e r 2 0 0 8 .
4.
S u ra t K e p u tu s a n P e n g e m b a lia n B e a K e lu a r, y a n g s e la n ju tn y a d is in g k a t S K P B K a d a la h
s u ra t k e p u tu s a n y a n g d ite rb itk a n o le h K e p a la K a n to r B e a d a n C u k a i a ta u P e ja b a t B e a
d a n C u k a i y a n g d ib e ri w e w e n a n g a ta s n a m a M e n te ri K e u a n g a n te n ta n g p e n e ta p a n
ju m la h b e a k e lu a r d a n /a ta u d e n d a a d m in is tra s i y a n g a k a n d ik e m b a lik a n k e p a d a
e k s p o rtir.
5.
S u ra t P e rin ta h M e m b a y a r K e m b a li P u n g u ta n E k s p o r, y a n g s e la n ju tn y a d is e b u t S P M K P E a d a la h s u ra t p e rin ta h m e m b a y a r k e m b a li p u n g u ta n e k s p o r y a n g d ite rb itk a n o le h
K e p a la K a n to r B e a d a n C u k a i a ta u P e ja b a t B e a d a n C u k a i y a n g d ib e ri k e w e n a n g a n
a ta s n a m a M e n te ri K e u a n g a n a ta s d a s a r S K P P E u n tu k p e m b a y a ra n k e m b a li k e le b ih a n
p u n g u ta n e k s p o r y a n g b e lu m te rs e le s a ik a n s a m p a i d e n g a n ta n g g a l 3 1 D e s e m b e r 2 0 0 8 .
6.
S u ra t P e rin ta h M e m b a y a r K e m b a li B e a K e lu a r, y a n g s e la n ju tn y a d is e b u t S P M -K B K
a d a la h s u ra t p e rin ta h m e m b a y a r k e m b a li B e a K e lu a r d a n /a ta u d e n d a a d m in is tra s i y a n g
d ite rb itk a n o le h K e p a la K a n to r B e a d a n C u k a i a ta u P e ja b a t B e a d a n C u k a i y a n g d ib e ri
k e w e n a n g a n a ta s n a m a M e n te ri K e u a n g a n a ta s d a s a r S K P B K , u n tu k p e m b a y a ra n
k e m b a li b e a k e lu a r d a n /a ta u d e n d a a d m in is tra s i.
-1 -
K epabeanan yang
SKPPE
P e ja b a t
te n ta n g
kepada
7.
S u ra t K e te ra n g a n T e la h D ib u k u k a n , y a n g s e la n ju tn y a d is in g k a t S K T B a d a la h s u ra t
k e te ra n g a n y a n g d ite rb itk a n o le h K a n to r P e la y a n a n P e rb e n d a h a ra a n N e g a ra (K P P N )
dan/atau S u b D ire k to ra t K a s U m u m N e g a ra D ire k to ra t P e n g e lo la a n K a s N e g a ra a ta s
p e n d a p a ta n dan/atau
p e n e rim a a n N e g a ra y a n g te la h m a s u k d a n d ib u k u k a n p a d a
re k e n in g K a s N e g a ra .
B . T A T A C A R A P E N E R B IT A N S U R A T P E R IN T A H P E N C A IR A N D A N A (S P 2 D ) A T A S S U R A T
P E R IN T A H M E M B A Y A R K E M B A L I P U N G U T A N E K S P O R (S P M -K P E ) D A N /A T A U S U R A T
P E R IN T A H M E M B A Y A R K E M B A L I B E A K E L U A R (S P M -K B K ).
1.
K e p a la K a n to r B e a d a n C u k a i a ta u P e ja b a t B e a d a n C u k a i y a n g d ib e ri k e w e n a n g a n a ta s
n a m a M e n te ri K e u a n g a n m e n y a m p a ik a n S u ra t K e p u tu s a n P e n u n ju k a n d a n S p e c im e n
S K P B K , S P M -K P E dan/atau
SPMT a n d a T a n g a n P e ja b a t P e n e rb it S K P P E dan/atau
K B K s e tia p a w a l ta h u n dan/atau s e tia p a d a p e rg a n tia n p e ja b a t k e p a d a K P P N .
2.
S P M -K P E dan/atau S P M -K B K le m b a r k e -1 d a n le m b a r k e -2 d is a m p a ik a n k e p a d a K P P N
d e n g a n d ila m p iri S K P P E dan/atau S K P B K d a n A rs ip D a ta K o m p u te r (A D K ) o le h p e tu g a s
p e n g a n ta r y a n g d itu n ju k . U n tu k S P M K P E ju g a d ila m p iri d e n g a n S K T B /B u k ti K o n firm a s i.
3.
K P P N m e la k u k a n p e n g u jia n s u b s ta n tif d a n fo rm a l a ta s S P M -K P E dan/atau
s e b a g a i b e rik u t:
a.
P e n g u jia n s u b s ta n tif :
1 ) M e n c o c o k k a n k e b e n a ra n p e n e rim a p e m b a y a ra n
te rc a n tu m d a la m S P M -K P E dan/atau
S P M -K B K
S K P B K s e rta S K T B ;
2)
b.
S P M -K B K
d a n ju m la h ta g ih a n y a n g
d e n g a n S K P P E dan/atau
M e n g u ji k e b e n a ra n p e m b e b a n a n a k u n y a n g d ig u n a k a n S P M -K P E dan/atau
S P M -K B K y a itu a k u n 4 1 2 2 1 1 (P e n d a p a ta n B e a K e lu a r) dan/atau
akun 412212
(P e n d a p a ta n D e n d a A d m in is tra s i B e a K e lu a r).
P e n g u jia n fo rm a l:
1 ) M e n c o c o k a n ta n d a ta n g a n y a n g te rte ra d a la m S P M -K P E dan/atau
S P M -K B K
d e n g a n s p e c im e n ta n d a ta n g a n p e ja b a t d im a k s u d y a n g a d a p a d a K P P N
b e rk e n a a n ;
2)
4.
M e m e rik s a k e b e n a ra n p e n u lis a n /p e n g is ia n ju m la h u a n g d a la m a n g k a d a n h u ru f.
KPPN
d a p a t m e la k u k a n k o n firm a s i k e p a d a P e ja b a t P e n a n d a T a n g a n S P M -K P E
S P M -K B K u n tu k m e m a s tik a n k e b e n a ra n a ta s p e n g a ju a n S P M -K P E d a n /a ta u
S P M -K B K y a n g d ite rb itk a n .
dan/atau
5.
D a la m h a l h a s il p e n g u jia n d a n /a ta u k o n firm a s i d ite m u k a n k e s a la h a n p a d a S P M -K P E
d a n /a ta u S P M -K B K , K P P N d a p a t m e n g e m b a lik a n S P M -K P E dan/atau
S P M -K B K
k e p a d a K e p a la K a n to r B e a d a n C u k a i.
6.
K P P N m e n e rb itk a n S P 2 D d a la m ra n g k a p 3 (tig a ), d e n g a n p e ru n tu k a n s e b a g a i b e rik u t:
a.
L e m b a r k e -1
u n tu k B a n k O p e ra s io n a l I m itra k e rja K P P N ;
b.
L e m b a r k e -2
u n tu k K a n to r B e a d a n C u k a i d e n g a n d ila m p iri S P M -K P E dan/atau
S P M -K B K y a n g te la h d ib e ri c a p
"T e la h d ite rb itk a n
SP2D
T a n g g a l.
Nom or
";
c.
L e m b a r k e -3
u n tu k K P P N .
C . L A IN - L A IN
1.
Update A p lik a s i S P M d a n A p lik a s i S P 2 D u n tu k m e n d u k u n g p e n e rb ita n S P M -K P E danl
a ta u S P M K B K d a n p e n e rb ita n S P 2 D d a p a t d iu n d u h p a d a ftp1.perbendaharaan.go.id.
2.
K e p a la K P P N a g a r m e m b e rita h u k a n m a k s u d S u ra t E d a ra n in i k e p a d a K a n to r S e a d a n
C u k a i d i w ila y a h k e rja n y a m a s in g -m a s in g .
3.
K e p a la K a n to r W ila y a h D ire k to ra t J e n d e ra l P e rb e n d a h a ra a n d im in ta u n tu k m e n g a w a s i
p e la k s a n a a n S u ra t E d a ra n in i d i w ila y a h k e rja n y a m a s in g -m a s in g .
D e m ik ia n u n tu k d ip e d o m a n i d a n d ila k s a n a k a n d e n g a n p e n u h ta n g g u n g ja w a b .
Tem busan:
1 . M e n te ri K e u a n g a n , s e b a g a i la p o ra n
2 . D ire k tu r J e n d e ra l S e a d a n C u k a i
3 . S e k re ta ris D ire k to ra t J e n d e ra l P e rb e n d a h a ra a n
4 . P a ra D ire k tu r d i lin g k u n g a n D ire k to ra t J e n d e ra l P e rb e n d a h a ra a n