COPY REGULATION OF THE MINISTER OF FINANCE NO. 170/PMK.02/2013 CONCERNING PROCEDURES FOR PROVISION OF THE BUDGET, CALCULATION, PAYMENT, AND THE ACCOUNTABILITY OF ELECTRICITY SUBSIDY BY THE GRACE OF THE GOD ALMIGHTY MINISTER OF FINANCE, Considering : a. whereas in order to alleviate the burden of the public, the electricity subsidy fund has been allocated in the budget revenue and Expenditure of the State (APBN) and/or APBN amendment; b. whereas in order to improve Provisions on procedures for the implementation of the budget provision of electricity subsidy distribution, it is necessary to reset on the procedure for the provision of the budget, calculation, payment, and accountability of electricity subsidy that were previously set out in the Regulation of the Minister of Finance No. 111/PMK.02/2007; c. Based on the considerations as referred to in paragraphs a and b, it is necessary to stipulate Regulation of the Minister of Finance on the Procedure for the Provision of Budget, Calculation, Payment and Accountability Electricity Subsidy; In the view of : 1. Law No. 17 Year 2003 on State Finance (State Gazette of the Republic of Indonesia Year 2003 No. 47, Supplement to State Gazette of the Republic of Indonesia No. 4286); 2. Law Number 19 Year 2003 on State-Owned Enterprises (State Gazette of the Republic of Indonesia Year 2003 No. 70, Supplement to State Gazette of the Republic of Indonesia No. 4297); 3. Law No. 1 Year 2004 on State Treasury (State Gazette of the Republic of Indonesia Year 2004 No. 5, Supplement to State Gazette of the Republic of Indonesia No. 4355); 4. Law No. 15 Year 2004 on the State Financial Management and Accountability (State Gazette of the Republic of Indonesia Year 2004 No. 66, Supplement to State Gazette of the Republic
Indonesia No. 4400); 5. Law No. 30 Year 2009 on Electricity (State Gazette of the Republic of Indonesia Year 2009 No. 133, Supplement to State Gazette of the Republic of Indonesia No. 5052); 6. Law No. 19 Year 2012 on State Budget Revenue and Expenditure for Fiscal Year 2013 as amended by Act No. 15 of 2013 on Amendment of Law. 19 Year 2012 on State Budget Revenue and Expenditure for Fiscal Year 2013 (State Gazette of the Republic of Indonesia Year 2013 No. 108, Supplement to State Gazette of the Republic of Indonesia No. 5426); 7. Government Regulation No. 8 Year 2006 on Financial Reporting and Performance of Government Agency (State Gazette of the Republic of Indonesia Year 2006 No. 25, Supplement to State Gazette of the Republic of Indonesia No. 4614); 8. Government Regulation No. 45 Year 2013 on Procedures for the Implementation of the State Budget Revenue and Expenditure (State Gazette of the Republic of Indonesia Year 2013 No. 103, Supplement to State Gazette of the Republic of Indonesia No. 5423); 9. Presidential Regulation No. 24 Year 2010 on Position, Duties, and Functions of the Ministry of State and the Organizational Structure, Duties, and Functions of the Echelon I of the State Ministry; 10. Regulation of the Minister of Finance No. 08/PMK.02/2005 on the Management of Budget Division Funding and Calculation; 11. Regulation of the Minister of Finance No. 91/PMK.05/2007 on Standard Chart of Accounts; 12. Regulation of the Minister of Finance No. 171/PMK.05/2007 on Accounting and Financial Reporting System of the Central Government as amended by PMK No. 233/PMK.05/2011; 13. Regulation of the Minister of Finance No. 196/PMK.05/2009 on the Determination of the State Treasury Account, as amended by Regulation of the Minister of Finance No. 43/PMK.05/2011; 14. Regulation of the Minister of Finance No.
250/PMK.05/2010 on Procedures Disbursement Revenue and Expenditure Budget andstate expenditure over Expenses Budget Division State Treasurer in the State Treasury Office; 15. Regulation of the Minister of Finance No. 256/PMK.05/2010 on Procedures for Storage and Backup Fund Disbursement; 16. Regulation of the Minister of Finance No. 160/PMK.02/2012 on Guidelines for Drafting and Ratification of the Budget Implementation Form, as amended by Regulation of the Minister of Finance No. 29/PMK.02/2013; 17. Regulation of the Minister of Finance No. 241/PMK.05/2012 on Accounting System Subsidy Expenditure and other Expenditures. BE IT HEREBY RESOLVED: To enact : REGULATION OF THE MINISTER OF FINANCE ON THE PROCEDURES FOR THE PROVISION OF BUDGET, THE CALCULATION, PAYMENT, AND ACCOUNTABILITY OF ELECTRICITY SUBSIDY Article 1 The applied terminologies herein shall be defined as follow: 1. Group Rate are group rate as set forth in the regulation that governs the rates that is provided by the PT Perusahaan Listrik Negara (Persero). 2. Base Supply Cost(IDR / kwh), hereinafter shall be abbreviated as BPP, shall be the cost of electricity supply by PT PLN (Persero) to carry out operation ranges from the generation, distribution (transmission), up to the distribution of electricity to customers divided with the sold total kwh. 3. Sales Volume is the result of the sale of electricity (kwh) of each of Group Rate. 4. Network Shrinkage shall be the difference in energy (kwh) between the energy received in the distribution to the energy that is sold to customers after being deducted with the energy that is used for personal purposes in the channeling and distribution of electrical energy. 5. Energy Mix shall be the composition of a given volume of fuel oil (BBM) and non-fuel that is required to generate electricity.
6. Budget User Proxy, hereinafter abbreviated as KPA, means the officer who obtains the authority and responsibility from the PA to use the budget that have been authorized to him. 7. List of Budget Implementation Form, hereinafter referred to as DIPA, shall be is budget execution documents prepared by the Budget User/ KPA and approved by the Minister of Finance or the officer authorized by the Minister of Finance. 8. Subsidy Reserve Fund Account / Public Service Obligation (PSO) is an account owned by the Minister of Finance as State General Treasurer that is used to store the Reserve Fund. 9. Electricity Subsidy is cash shortage between the electricity tariff average (IDR / kwh) from each Group Rate and reduced by BPP (IDR / kwh) at a voltage of the respective Group Rate plus a margin (certain % from BPP) multiplied by the volume of sales (kwh) for each Group Rates. Article 2 1) Electricity Subsidy Fund shall be allocated in the APBN and / or APBN Amendment. 2) In the framework of the implementation of the Electricity Subsidy budget, the Minister of Finance as Budget User appoints Director General of Budget as the KPA. 3) Director General of Budget may delegate its authority as KPA to official of the Echelon II within the Scope of Directorate General of Budget. 4) KPA, as referred to in section (2) and section(3) has the authority to issue the decree to appoint: a. Official who was authorized to perform actions that results expenditure budget / person in charge of the activity / commitment maker, hereinafter referred to as Commitment Maker Officer (PPK); b. Officials who is authorized to examine the bill to the state and sign the Warrant of Payment (SPM), hereinafter referred to Signatory Officer of SPM; and c. Spending Treasurer if necessary. 5) Copy of the decree as referred to in section (4) shall be submitted to the Head of State Treasury Office (KPPN) of the partner as Authorized BUN. Article 3 1) Electricity subsidy shall be given to customers with Group Rate whose electricity tariff average is lower than the BPP electric power at a voltage in the Rate Group in question.
2) Electricity Subsidy as referred to in section (1) shall be conducted by PT PLN (Persero). Article 4 1) Electricity Subsidy referred to in Article 3 shall be calculated with the following formula: S= - (TTL - BPP (1 + m)) x V S = Electricity subsidy TTL = electricity tariff average (IDR / kwh) of each Group Rate BPP BPP = BPP (IDR / kwh) at each voltage at Group Rates m M = margin (%) V = volume of Sale 2) Margin in the calculation of Electricity Subsidy payment as referred to in section (1) constitutes the margin used in the calculation of the amount of Electricity Subsidy to generate electricity subsidy rate specified in the APBN and / or APBN Amendment. Article 5 1) Amount of Electricity Subsidy shall be based on calculation using the provision, as referred to in Article 4, shall be delivered by the Minister of Energy and Mineral Resources to the Minister of Finance as proposal in the framework of the preparation of APBN draft and/ or the APBN Amendment Draft. 2) Minister of BUMN may propose the percentage margin, as referred to in Article 4 section (1), to the Minister of Energy and Mineral Resources. 3) Minister of Energy and Mineral Resources can consider the proposal as referred to in section (2). Article 6 1) For the implementation of the Electricity Subsidy, PT PLN (Persero) carries out the control against the parameter of electric sales growth, sales volume and mix of energy used in the calculation of Electricity Subsidy in APBN and/ or APBN Amendment. 2) Implementation of the control, as referred to in section (1), shall be included in the realization of the growth in electricity sales report, Sales Volume and Energy Mix and shall be delivered by PT PLN (Persero) to the Minister of Energy and Mineral Resources qualitate qua Director General of Electricity with a copy to the KPA. 3) In the realization report, as referred to in section (2), estimated realization until the end of the current year over electricity sales growth parameters, Sales Volume and Energy Mix shall also be presented.
4) Realization report, as referred to in section (2) shall be submitted on a quarterly basis and no later than 45 (forty-five) days after the quarter in question ends. 5) With reference to the realization report, as referred to in section (2), PT PLN (Persero) can submit the proposal of changeon the amount of parameter and amount of Electricity Subsidy to the Ministry of Energy and Mineral Resources to obtain approval from the Minister of Energy and Mineral Resources. 6) Based on the approval of the Minister of Energy and Mineral Resources, the proposal of change on the amount of parameter and amount of Electricity Subsidy of the current year as referred to in section (5) could be proposed to the Ministry of Finance. 7) Finance Minister could consider the proposal of change on the amount of parameter and amount of Electricity Subsidy as referred to in section (6) as a consideration to revise DIPA with regard to the state financial ability and in accordance with legislation. Article 7 1) BPP, as referred to in Article 4, shall be calculated based on a formula of which is set out by the Minister of Energy and Mineral Resources qualitate qua Director General of Electricity. 2) Determination of the BPP formula, as referred to in section (1) as well as the determination of the amount of Network Shrinkage estimation for 1 (one) year. 3) In addition to the determination of the amount of Network Shrinkage estimation for 1 (one) year, as referred to in section (2), the Minister of Energy and Mineral Resources qualitate qua Director General of Electricity also determines the realization of Network Shrinkage at every end of the quarter and on an annual basis. 4) Realization of Network Shrinkage at the every end of quarter and on an annual basis, as referred to in section (3) shall be issued by the Minister of Energy and Mineral Resources qualitate qua Director General of Electricity no later than 15 (fifteen) days after the data is completely received from PT PLN (Persero). 5) PT PLN (Persero) submits the data as referred to in section (4) no later than 45 (forty-five) days after the relevant quarter ends and 90 (ninety) days after the relevant year ends. Article 8 BPP components, as referred to in Article 4, include: a. the purchase of electric power include leasing ofgenerator; b. fuel costs of which consists of: 1. fuel oil; 2. natural gas; 3. geothermal energy;
4. coal; 5. lubricating oils; and 6. surface water retribution costs; c. maintenance costs of which consists of: 1. material; and 2. wholesale services; d. personnel costs; e. administrative costs; f. depreciation of fixed assets of operations; and / or g. interest and finance charges that are used for electricity supply. Article 9 BPP components, as referred to in Article 8, excludes: a. the costs of electricity provision for the areas that do not use the Electricity Tariff (TTL) of PT PLN (Persero). b. operating expenses for the unit, which is research and development service, certification service, and construction management service. c. indirect costs that consist of: 1. maintenance of guesthouse and official residence; 2. human resources of the guesthouse an official residence; 3. official uniforms; 4. employee insurance; 5. other employee costs; 6. other costs of the guesthouse and the official residence; 7. house leasing for the officials; 8. allotment for doubtful account receivable; 9. material allotment; 10. foodstuff and consumption; 11. depreciation of guesthouse and the official house; 12. income tax / UTBP; and 13. Other operation expenses. Article 10 1) Based on the Electricity Subsidy fund allocation in APBN and / or APBN Amendment, as referred to in Article 2 section (1), DIPA in accordance with the provisions of legislation shall be issued. 2) DIPA is used as the basis of the implementation of the Electricity Subsidy payments. 3) In case of DIPA ceiling budget, as referred to in section (1) is not sufficient to fulfill or exceeds the need of Electricity Subsidy in the current fiscal year, DIPA can be revised after approval of Minister of Finance.
Articles 11 1) Directors of PT PLN (Persero) at every month proposes the request of Electricity Subsidy payment to the KPA. 2) Application for Electricity Subsidy payment for 1 (one) month could be proposed at the day 1 st (first) of the next month. 3) Application on Electricity Subsidy payments, referred to in section (1) shall be accompanied with complete supporting data, which consists of: a. data of electricity sales realization that contains the data sales realization per Group Rates during the billing period; b. data BPP (IDR / kwh) per voltage in each Group Rate in the billing period; c. calculation of the amount of Electricity Subsidy based on the data as referred to in section a and section b. 4) Data BPP (IDR / kwh) as referred to in section (3) letter b, constutus the data of BPP (IDR / kwh): a. of which is used in the determination of the amount of electricity subsidy in the APBN or APBN Amendment; or b. based on the audit result that is carried out by the authorized institution to conduct audit in accordance with provision of legislation. 5) Data BPP (IDR / kwh) as referred to in section (4) of which is used in the Electricity Subsidy payment shall be data from BPP (IDR / kwh) that is the most recently issued. 6) The truth of data and completeness of supporting data as mentioned in section (3) shall be the responsibility of PT PLN (Persero) that is stated in the application for Electricity Subsidy as referred to in section (1). Article 12 1) Based on Electricity Subsidy payment application, as referred to in Article 11 section (1), KPA conducts research and verification on the supporting data as referred to in Article 11 section (3). 2) In order to research and verify, as set forth in section (1), KPA could request the other supporting data associated with the calculation of Electricity Subsidy to PT PLN (Persero) and / or other relevant agencies. 3) In conducting the research and verification, as set forth in section (1), KPA could form the verification team. 4) Results of verification, as referred to in section (1), shall be include in the Minute of Verification that is signed by KDP and the Directors of PT PLN (Persero) as the party verified.
Article 13 Amount of Electricity Subsidy that can be paid for every month shall be equal to 95% (ninety-five percent) of the results of the verification calculations as referred to in Article 12. Article 14 Procedures for disbursement of subsidies of electricity for the implementation of the Electricity Subsidy activity shall be implemented in accordance with the provisions of the legislation. Article 15 1) For monthly payment of Electricity Susidy, as referred to in Article 13, PT PLN (Persero) could propose correction at every end of the quarter. 2) In order to submit correction bill of the monthly paymentof Electricity Subsidy as referred to in section (1), PT PLN (Persero) submits the letter of correction request that is accompanied with the calculation of the subsidy realization to the KPA. 3) Letter of correction request, as referred to in section (2) shall be accompanied with electricity sales realization per Group Rates, BPP realization per voltage to all customers include all Group Rate, including the realization of Network Shrinkage. 4) Based on the letter of payment correction request, as referred to in section (2) and section (3), KPA examines and verifies the correction calculations and supporting data of the Electricity Subsidy payment. 5) Network Shrinkage shall be used in the calculation of Electricity Subsidy realization as referred to in section (3) constitutes a realization of network shrinkage that is established by the Minister of Energy and Mineral Resources qualitate qua Director General of Electricity as referred to in Article 7 section (4). 6) In case of the realization of Network Shrinkage as referred to in section (5) has not been issued when of PT PLN (Persero) propose corrections on the Electricity Subsidy monthly payments, then the Network Shrinkage shall be used in the verification of the correction calculation of the Electricity Subsidy payment constitutes Network Shrinkage that is used in the established of the amount of electricity subsidy in APBN and/ or APBN Amendment in the current fiscal year. 7) Results of the research and verification as referred to in section (4), shall e included in the Minute of Verification and shall be used as the basis for correction of the Electricity Subsidy payment. 8) In the event that there is cash shortage is occurred between the electricity subsidy payment that has been paid monthly to PT PLN (Persero) with the results of research and verification as referred to in section (7), such underpayment will be paid to PT PLN (Persero) by considering the budget ceiling that is available in DIPA.
9) In case there is surplus cash between the electricity subsidy payment that has been paid monthly to PT PLN (Persero) with the results of research and verification as referred to in paragraph (7), the overpayment can be compensated by the bill of electricity to PT PLN (Persero) in the next period. 10) In the absence of electricity subsidy bill of PT PLN (Persero) next period, the excess payment as referred to in paragraph (9) shall be immediately deposited into the State Treasury by PT PLN (Persero). 11) Electricity Subsidy Payment shall e based on Electricity Subsidy calculation that has been corrected as referred to in section (8), section (9), and section (10), constitutes100% (one hundred percent) payment. Article 16 1) The remaining budget of the Electricity Subsidy that cannot be paid until the end of December of the current year due to document verification has not been able to be carried out, referred to in Article 12 section (1), can be placed on the Subsidy Reserve Fund Account / PSO in accordance with provision of legislation. 2) Placement of funds in the Subsidy Reserve Account / PSO as referred to in paragraph (1), the highest ceiling amount is as the same as the rest of DIPA for Electricity Subsidy expenditure. 3) Disbursement of funds in the Reserve Account Subsidy / PSO as referred to in paragraph (2) shall be implemented in accordance with the legislation. Article 17 1) In case the amount of electricity subsidy and verification of research results is smaller than the available fund in the Subsidy Reserve Account / PSO as referred to in Article 16, the remaining fund in the Subsidy Reserve Account / PSO shall be immediately deposited into the State Treasury using the Account Code 423913 (return receipt other expenditures for Previous Fiscal Year). 2) In case the amount of subsidy of the research and verification result is greater than the available funds in the Subsidy Reserve Account / PSO, the amount that can be redeemed at the same amount as funds requested in the Subsidy Reserve Account / PSO. Article 18 Electricity Subsidy payment as referred to in Article 13, Article 15, and Article 16 are temporary in nature.
Article 19 1) Payment of Electricity Subsidy fund, shall be audited by authorized auditor in accordance with legislation. 2) Examination result report as referred to in section (1) shall be submitted to the Minister of Finance. 3) Amount of Electricity Subsidy in one fiscal year in final shall be based on the report of examination result as referred to in section (2). Article 20 1) In the event that there is the difference of underpayment of the Electricity Subsidy that have been paid to PT PLN (Persero) with the examination result as referred to in Article 19, the underpayment will be paid to PT PLN (Persero) after being allocated in APBN and/ or APBN Amendment. 2) In the case of the underpayment fund, as referred to in section (1) has not been allocated in the current year, such fund could be proposed to be allocated in APBN and / or APBN Amendment of the next fiscal year. 3) In the event that there is the difference of overpayment Electricity Subsidy that has been paid to PT PLN (Persero) with examination result as referred to in Article 19, the overpayment should be paid to the State Treasury by PT PLN (Persero) using the Account Code 423913 (Readmission of the Other Expenditure of Previous the Fiscal Past). Article 21 PT PLN (Persero) shall be formally and materially responsible to the implementation and the use of Electricity Subsidy of fund. Article 22 KPA shall be responsible for the distribution of Electricity Subsidy fund to PT PLN (Persero). Article 23 1) PT PLN (Persero) submits accountability report for the usage of Electricity Subsidy fund to KPA. 2) Accountability report as referred to in section (1), at least includes the targets and sales of electricity power realization, BPP, Network Shrinkage and Energy Mix.
Article 24 KPA carries out accounting and reporting in accordance with the provision of legislation. Article 25 In the case of PT PLN (Persero) for a certain period gets a special assignment from the government in order to maintain the supply of certain commodities that monitored for certain areas that result the additional costs for PT PLN (Persero), the additional cost can be included in the calculation of the Electricity Subsidy of revelant period through BPP adjustment after obtaining approval from the Minister of Finance. Article 26 The regulation is valid as long as of Electricity Subsidy is still allocated in the APBN and / or APBN Amendment. Article 27 At the time of this regulation comes into force: 1) Regulation of the Minister of Finance No. 111/PMK.02/2007 on Procedure for the Provision of Budget, Calculation, Payment and Accountability of Electricity Subsidy as amended with Regulation of the Minister of Finance No. 162/PMK.02/2007, shall be revoked and declared null and void. 2) Temporary Payment of Electricity Subsidy that has been implemented in Fiscal Year 2013, which is not in accordance with the provisions of this Ministerial Regulation, shall be corrected / adjustments based on this regulation. Article 28 Regulation shall come into force on the date of promulgation. For public cognizance, it is ordered to promulgate this regulation by placing in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta On November 28, 2013 MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, Signed. MUHAMAD CHATIB BASRI Promulgated in Jakarta On November 28, 2013 MINISTER OF JUSTICE AND HUMAN RIGHTS REPUBLIC OF INDONESIA, Signed. AMIR SYAMSUDIN GAZETTE YEAR 2013 NUMBER1404