B U P A T I B A T A N G P R O V I N S I J A W A T E N G A H
P E R A T U R A N B U P A T I B A T A N G N O M O R f 9 T A H U N 2 0 1 6
T E N T A N G
P E R U B A H A N A T A S P E R A T U R A N B U P A T I B A T A N G N O M O R 4 8 T A H U N 2 0 1 5 T E N T A N G P E T U N J U K T E K N I S P E N G E L O L A A N A N G G A R A N P E N D A P A T A N D A N
B E L A N J A D A E R A H K A B U P A T E N B A T A N G T A H U N A N G G A R A N 2 0 1 6
D E N G A N R A H M A T T U H A N Y A N G M A H A E S A
B U P A T I B A T A N G ,
M e n i m b a n g : a . b a h w a u n t u k m e m p e r c e p a t p r o s e s p e n g e l o l a a n b a r a n g d a n j a s a d i p e r l u k a n p e n y e d e r h a n a a n p e r s y a r a t a n - p e r s y a r a t a n v e r i f i k a s i k e l e n g k a p a n d o k u m e n p e n g a d a a n b a r a n g d a n j a s a p e m e r i n t a h s e r t a p e n e r b i t a n s u r a t k e t e r a n g a n u n t u k p e n g e n d a l i a n r e a l i s a s i p r o g r e s k e u a n g a n d a n f i s i k k e g i a t a n p e n g a d a a n b a r a n g d a n j a s a g u n a k e l a n c a r a n p r o s e s a d m i n i s t r a s i , p e n g e n d a l i a n d a n m o n i t o r i n g p e m b a n g u n a n , m a k a P e r a t u r a n B u p a t i B a t a n g N o m o r 4 8 T a h u n 2 0 1 5 t e n t a n g P e t u n j u k T e k n i s P e n g e l o l a a n A n g g a r a n P e n d a p a t a n d a n B e l a n j a D a e r a h K a b u p a t e n B a t a n g T a h u n 2 0 1 6 , p e r l u d i s e s u a i k a n ;
b . b a h w a b e r d a s a r k a n p e r t i m b a n g a n s e b a g a i m a n a d i m a k s u d d a l a m h u r u f a , p e r l u m e n e t a p k a n P e r a t u r a n B u p a t i t e n t a n g P e r u b a h a n A t a s P e r a t u r a n B u p a t i B a t a n g N o m o r 4 8 T a h u n 2 0 1 5 t e n t a n g P e t u n j u k T e k n i s P e n g e l o l a a n A n g g a r a n P e n d a p a t a n d a n B e l a n j a D a e r a h K a b u p a t e n B a t a n g T a h u n 2 0 1 6 ;
M e n g i n g a t : 1 . P a s a l 1 8 a y a t ( 6 ) U n d a n g - U n d a n g D a s a r N e g a r a R e p u b l i k I n d o n e s i a T a h u n 1 9 4 5 ;
2 . U n d a n g - U n d a n g N o m o r 9 T a h u n 1 9 6 5 t e n t a n g P e m b e n t u k a n D a e r a h T i n g k a t I I B a t a n g ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 1 9 6 5 N o m o r 5 2 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 2 7 5 7 ;
3 . U n d a n g - U n d a n g N o m o r 2 8 T a h u n 1 9 9 9 t e n t a n g P e n y e l e n g g a r a N e g a r a y a n g B e r s i h d a n B e b a s d a r i K o r u p s i , K o l u s i d a n N e p o t i s m e ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 1 9 9 9 N o m o r 7 5 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 3 8 5 1 ) ;
4 . U n d a n g - U n d a n g N o m o r 1 7 T a h u n 2 0 0 3 t e n t a n g K e u a n g a n N e g a r a ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 3
19
N o m o r 4 7 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 2 8 6 ) ;
5 . U n d a n g - U n d a n g N o m o r 1 T a h u n 2 0 0 4 t e n t a n g P e r b e n d a h a r a a n N e g a r a ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 4 N o m o r 5 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 3 5 5 ) ;
6 . U n d a n g - U n d a n g N o m o r 1 5 T a h u n 2 0 0 4 t e n t a n g P e m e r i k s a a n P e n g e l o l a a n d a n T a n g g u n g J a w a b K e u a n g a n N e g a r a ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a I n d o n e s i a T a h u n 2 0 0 4 N o m o r 6 6 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 4 0 0 ) ;
7 . U n d a n g - U n d a n g N o m o r 3 3 T a h u n 2 0 0 4 t e n t a n g P e r i m b a n g a n K e u a n g a n a n t a r a P e m e r i n t a h P u s a t d a n P e m e r i n t a h a n D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 4 N o m o r 1 2 6 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 4 3 8 ) ; 8 . U n d a n g - U n d a n g N o m o r 2 8 T a h u n 2 0 0 9 t e n t a n g P a j a k D a e r a h
d a n R e t r i b u s i D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 9 N o m o r 1 3 0 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 5 0 4 9 ) ;
9 . U n d a n g - U n d a n g N o m o r 2 3 T a h u n 2 0 1 4 t e n t a n g P e m e r i n t a h a n D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 1 4 N o m o r 2 4 4 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 5 5 8 7 ) s e b a g a i m a n a t e l a h d i u b a h b e b e r a p a k a l i t e r a k h i r d e n g a n U n d a n g - U n d a n g N o m o r 9 T a h u n 2 0 1 5 t e n t a n g P e r u b a h a n K e d u a A t a s U n d a n g - U n d a n g N o m o r 2 3 T a h u n 2 0 1 4 t e n t a n g P e m e r i n t a h a n D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 1 5 N o m o r 5 8 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 5 6 7 9 ) ;
1 0 . P e r a t u r a n P e m e r i n t a h N o m o r 2 1 T a h u n 1 9 8 8 t e n t a n g P e r u b a h a n B a t a s W i l a y a h K o t a m a d y a D a e r a h T i n g k a t I I P e k a l o n g a n , K a b u p a t e n D a e r a h T i n g k a t I I P e k a l o n g a n d a n K a b u p a t e n D a e r a h T i n g k a t I I B a t a n g ( L e m b a r a n N e g a r a
R e p u b l i k I n d o n e s i a T a h u n 1 9 8 8 N o m o r 4 2 , T a m b a h a n L e m b a r a n N e g a r a
R e p u b l i k I n d o n e s i a N o m o r 3 3 8 1 ) ;
1 1 . P e r a t u r a n P e m e r i n t a h N o m o r 2 0 T a h u n 2 0 0 1 t e n t a n g P e m b i n a a n d a n P e n g a w a s a n A t a s P e n y e l e n g g a r a a n P e m e r i n t a h a n D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 1 N o m o r 4 1 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 0 9 0 ) ;
1 2 . P e r a t u r a n P e m e r i n t a h N o m o r 5 5 T a h u n 2 0 0 5 t e n t a n g D a n a P e r i m b a n g a n ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 5
N o m o r 1 3 7 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 5 7 5 ) ;
1 3 . P e r a t u r a n P e m e r i n t a h N o m o r 5 8 T a h u n 2 0 0 5 t e n t a n g P e n g e l o l a a n K e u a n g a n D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a
T a h u n 2 0 0 5 N o m o r 1 4 0 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 5 7 8 ) ;
1 4 . P e r a t u r a n P e m e r i n t a h N o m o r 3 T a h u n 2 0 0 7 t e n t a n g L a p o r a n P e n y e l e n g g a r a a n P e m e r i n t a h a n D a e r a h K e p a d a P e m e r i n t a h , L a p o r a n K e t e r a n g a n P e r t a n g g u n g j a w a b a n K e p a l a D a e r a h K e p a d a D e w a n P e r w a k i l a n R a k y a t D a e r a h , I n f o r m a s i L a p o r a n
P e n y e l e n g g a r a a n P e m e r i n t a h a n D a e r a h K e p a d a M a s y a r a k a t ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 7 N o m o r 1 9 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 5 9 3 ) ; 1 5 . P e r a t u r a n P e m e r i n t a h N o m o r 3 9 T a h u n 2 0 0 7 t e n t a n g
P e n g e l o l a a n U a n g N e g a r a / D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 7 N o m o r 8 3 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 7 3 8 ) ;
1 6 . P e r a t u r a n P e m e r i n t a h N o m o r 7 1 T a h u n 2 0 1 0 t e n t a n g S t a n d a r A k u n t a n s i P e m e r i n t a h a n ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 1 0 N o m o r 1 2 3 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 5 1 6 5 ) ;
1 7 . P e r a t u r a n M e n t e r i D a l a m N e g e r i N o m o r 1 3 T a h u n 2 0 0 6 t e n t a n g P e d o m a n P e n g e l o l a a n K e u a n g a n D a e r a h , s e b a g a i m a n a t e l a h d i u b a h b e b e r a p a k a l i t e r a k h i r d e n g a n P e r a t u r a n M e n t e r i D a l a m N e g e r i 2 1 T a h u n 2 0 1 1 t e n t a n g P e r u b a h a n K e d u a A t a s P e r a t u r a n M e n t e r i D a l a m N e g e r i N o m o r 1 3 T a h u n 2 0 0 6 t e n t a n g P e d o m a n P e n g e l o l a a n K e u a n g a n D a e r a h ;
1 8 . P e r a t u r a n D a e r a h K a b u p a t e n B a t a n g N o m o r 1 T a h u n 2 0 0 7 t e n t a n g P o k o k - P o k o k P e n g e l o l a a n K e u a n g a n D a e r a h ( L e m b a r a n D a e r a h K a b u p a t e n B a t a n g T a h u n 2 0 0 7 N o m o r 1 S e r i A N o m o r
1 ) ;
1 9 . P e r a t u r a n D a e r a h K a b u p a t e n B a t a n g N o m o r 1 1 T a h u n 2 0 1 5 t e n t a n g A n g g a r a n P e n d a p a t a n d a n B e l a n j a D a e r a h K a b u p a t e n B a t a n g T a h u n 2 0 1 6 ( L e m b a r a n D a e r a h K a b u p a t e n B a t a n g T a h u n 2 0 1 5 N o m o r 1 1 ) ;
2 0 . P e r a t u r a n B u p a t i B a t a n g N o m o r 7 4 T a h u n 2 0 1 5 t e n t a n g P e n j a b a r a n A n g g a r a n P e n d a p a t a n d a n B e l a n j a D a e r a h T a h u n 2 0 1 6 ( L e m b a r a n D a e r a h K a b u p a t e n B a t a n g T a h u n 2 0 1 5 N o m o r 7 4 ) ;
2 1 . P e r a t u r a n B u p a t i B a t a n g N o m o r 4 8 T a h u n 2 0 1 5 t e n t a n g P e t u n j u k T e k n i s P e n g e l o l a a n A n g g a r a n P e n d a p a t a n d a n B e l a j a D a e r a h K a b u p a t e n B a t a n g T a h u n 2 0 1 6 ( L e m b a r a n D a e r a h K a b u p a t e n B a t a n g T a h u n 2 0 1 5 N o m o r 4 8 ) .
M E M U T U S K A N :
M e n e t a p k a n : P E R A T U R A N B U P A T I T E N T A N G P E R U B A H A N A T A S P E R A T U R A N B U P A T I B A T A N G N O M O R 4 8 T A H U N 2 0 1 5 T E N T A N G P E T U N J U K T E K N I S P E N G E L O L A A N A N G G A R A N P E N D A P A T A N D A N B E L A N J A D A E R A H K A B U P A T E N B A T A N G T A H U N 2 0 1 6 .
P a s a l I
B e b e r a p a k e t e n t u a n d a l a m P e r a t u r a n B u p a t i B a t a n g N o m o r 4 8 T a h u n 2 0 1 5 t e n t a n g P e t u n j u k T e k n i s P e l a k s a n a a n A n g g a r a n P e n d a p a t a n d a n B e l a n j a D a e r a h K a b u p a t e n B a t a n g T a h u n 2 0 1 6 ( B e r i t a D a e r a h K a b u p a t e n B a t a n g T a h u n 2 0 1 5 N o m o r 4 8 ) d i u b a h , s e b a g a i b e r i k u t :
1) K e t e n t u a n L a m p i r a n B A B I I h u r u f A a n g k a 5 d i u b a h s e h i n g g a B A B I I h u r u f A a n g k a 5 b e r b u n y i s e b a g a i b e r i k u t :
I I . P E R S I A P A N A P B D
A . K E L E M B A G A A N P E L A K S A N A A N A P B D 5 . P e j a b a t K u a s a P e n g g u n a A n g g a r a n
a . P e j a b a t P e n g g u n a A n g g a r a n / P e n g g u n a B a r a n g d a l a m m e l a k s a n a k a n t u g a s - t u g a s s e b a g a i m a n a d i m a k s u d d a l a m a n g k a 4 d a p a t m e l i m p a h k a n s e b a g i a n k e w e n a n g a n n y a k e p a d a k e p a l a
u n i t k e r j a p a d a S K P D s e l a k u K u a s a P e n g g u n a A n g g a r a n / K u a s a P e n g g u n a B a r a n g .
b . P e l i m p a h a n s e b a g i a n k e w e n a n g a n s e b a g a i m a n a t e r s e b u t p a d a h u r u f a b e r d a s a r k a n p e r t i m b a n g a n t i n g k a t a n d a e r a h , b e s a r a n S K P D , b e s a r a n j u m l a h u a n g y a n g d i k e l o l a , b e b a n k e r j a , l o k a s i , k o m p e t e n s i , r e n t a n g k e n d a l i .
c . P e l i m p a h a n s e b a g i a n k e w e n a n g a n s e b a g a i m a n a d i m a k s u d p a d a h u r u f a d i t e t a p k a n d e n g a n K e p u t u s a n B u p a t i o l e h m a s i n g - m a s i n g S K P D .
P e l i m p a h a n s e b a g i a n k e w e n a n g a n s e b a g a i m a n a d i m a k s u d p a d a p o i n t 5 h u r u f c m e l i p u t i :
1) M e l a k u k a n t i n d a k a n y a n g m e n g a k i b a t k a n p e n g e l u a r a n a t a s b e b a n a n g g a r a n b e l a n j a ;
2 ) M e l a k s a n a k a n a n g g a r a n u n i t k e r j a y a n g d i p i m p i n n y a ;
3 ) M e l a k u k a n p e n g u j i a n a t a s t a g i h a n d a n m e m e r i n t a h k a n p e m b a y a r a n ;
4 ) M e n g a d a k a n i k a t a n / p e r j a n j i a n k e r j a s a m a d e n g a n p i h a k l a i n d a l a m b a t a s a n g g a r a n y a n g t e l a h d i t e t a p k a n ;
5 ) M e n a n d a t a n g a n i S P M - T U , S P M - L S s e l a i n S P M - L S G a j i d a n t u n j a n g a n ;
6 ) M e n g a w a s i p e l a k s a n a a n a n g g a r a n u n i t k e r j a y a n g d i p i m p i n n y a ; d a n
7 ) M e l a k s a n a k a n t u g a s - t u g a s k u a s a p e n g g u n a a n g g a r a n l a i n n y a b e r d a s a r k a n k u a s a y a n g d i l i m p a h k a n o l e h p e j a b a t p e n g g u n a a n g g a r a n .
d. Pelimpahan kewenangan PA ke K P A h a n y a diperbolehkan u n t u k S K P D Bagian di Sekretariat Daerah, Bidang Sarana dan Prasarana Dinas Pendidikan, Pemuda dan Olah Raga, UPTD D i n a s Pendidikan, Pemuda dan Olah Raga dan UPTD Dinas K e s e h a t a n .
e . D a l a m p e n g a d a a n b a r a n g d a n j a s a K P A y a n g m e m i l i k i s e r t i f i k a t k e a h l i a n p e n g a d a a n b a r a n g / j a s a d a p a t b e r t i n d a k s e b a g a i P P K .
2 ) K e t e n t u a n L a m p i r a n B A B I V h u r u f E a n g k a 3 p o i n t a 2 , a 3 , a 6 , b 2 d i u b a h s e h i n g g a B A B I V h u r u f E a n g k a 3 p o i n t a 2 , a 3 , a 6 , b 2 b e r b u n y i s e b a g a i b e r i k u t :
I V . P E N A T A U S A H A A N A P B D
E . P E N A T A U S A H A A N P E N G E L U A R A N
3 . P e n g a j u a n S u r a t P e r m i n t a a n P e m b a y a r a n ( S P P ) a . B e n d a h a r a P e n g e l u a r a n S K P D
2 ) S P P G a n t i U a n g P e r s e d i a a n ( S P P - G U )
a ) P a d a s a a t U a n g P e r s e d i a a n t e l a h t e r p a k a i B e n d a h a r a P e n g e l u a r a n d a p a t m e n g a j u k a n S P P G a n t i U a n g P e r s e d i a a n ( S P P G U ) d e n g a n b e s a r a n s e j u m l a h S P J p e n g g u n a a n U a n g P e r s e d i a a n y a n g t e l a h d i s a h k a n p a d a p e r i o d e w a k t u t e r t e n t u .
b ) S P P - G U t e r s e b u t d a p a t d i s a m p a i k a n u n t u k s a t u k e g i a t a n t e r t e n t u a t a u b e b e r a p a k e g i a t a n s e s u a i d e n g a n k e b u t u h a n y a n g a d a .
c) S P P G a n t i U a n g P e r s e d i a a n y a n g s e l a n j u t n y a d i s i n g k a t S P P - G U a d a l a h d o k u m e n y a n g d i a j u k a n o l e h B e n d a h a r a P e n g e l u a r a n u n t u k p e r m i n t a a n p e n g g a n t i U a n g P e r s e d i a a n y a n g t i d a k d a p a t d i l a k u k a n d e n g a n p e m b a y a r a n l a n g s u n g . d ) P e n e r b i t a n d a n p e n g a j u a n d o k u m e n S P P - G U d i l a k u k a n o l e h
B e n d a h a r a P e n g e l u a r a n u n t u k m e m p e r o l e h p e r s e t u j u a n d a r i P e n g g u n a A n g g a r a n m e l a l u i P P K - S K P D d a l a m r a n g k a G a n t i U a n g P e r s e d i a a n y a n g t i d a k d a p a t d i l a k u k a n d e n g a n p e m b a y a r a n l a n g s u n g , a p a b i l a d a n a U a n g P e r s e d i a a n ( U P ) t e l a h d i p e r t a n g g u n g j a w a b k a n s e k u r a n g - k u r a n g n y a 5 0 % d a r i d a n a U P y a n g d i t e r i m a .
e) B e n d a h a r a P e n g e l u a r a n m e m p e r s i a p k a n d o k u m e n - d o k u m e n y a n g d i p e r l u k a n s e b a g a i l a m p i r a n d a l a m p e n g a j u a n S P P - G U , s e l a i n d a r i d o k u m e n S P P - G U i t u s e n d i r i .
L a m p i r a n d o k u m e n t e r s e b u t a n t a r a l a i n : ( 1 ) S u r a t p e n g a n t a r S P P - G U ;
( 2 ) R i n g k a s a n S P P - G U ;
( 3 ) R i n c i a n p e n g g u n a a n S P 2 D U P / G U y a n g l a l u ; ( 4 ) R i n c i a n p e n g g u n a a n d a n a p e r k e g i a t a n ; ( 5 ) S a l i n a n S P D ;
( 6 ) D r a f S u r a t P e r n y a t a a n t a n g g u n g j a w a b S P P / S P M P e n g g u n a A n g g a r a n / K u a s a P e n g g u n a A n g g a r a n ;
( 7 ) D r a f S u r a t P e r n y a t a a n t a n g g u n g j a w a b m u t l a k P e n g g u n a A n g g a r a n ;
( 8 ) L a p o r a n P e r t a n g g u n g j a w a b a n U a n g P e r s e d i a a n ;
( 9 ) S u r a t P e n g e s a h a n d a n P e n g e s a h a n L a p o r a n P e r t a n g g u n g j a w a b a n B e n d a h a r a P e n g e l u a r a n a t a s p e n g g u n a a n d a n a S P P U P / G U s e b e l u m n y a t e l a h m e n c a p a i 5 0 % d a r i U P ;
( 1 0 ) S u r a t S e t o r a n P a j a k D a e r a h ( S S P D ) ; ( 1 l ) B u k t i y a n g l e n g k a p d a n s a h ;
( 1 2 ) B u k u K e n d a l i Pengadaan y a n g d i k e l u a r k a n oleh Pengguna Anggaran/Kuasa Pengguna Anggaran.
f) S P P - G U y a n g d i a j u k a n d i b u a t r a n g k a p 3 ( t i g a ) d a n a t a u 4 ( e m p a t ) u n t u k S K P D y a n g a d a B e n d a h a r a P e n g e l u a r a n P e m b a n t u :
( 1 ) L e m b a r p e r t a m a d a n k e d u a u n t u k B U D ; ( 2 ) L e m b a r k e t i g a u n t u k P P K S K P D ;
( 3 ) L e m b a r k e e m p a t u n t u k B e n d a h a r a P e n g e l u a r a n / B e n d a h a r a P e n g e l u a r a n P e m b a n t u .
g) B e n d a h a r a P e n g e l u a r a n m e n c a t a t S P P G U y a n g d i a j u k a n k e d a l a m R e g i s t e r S P P - G U .
h ) F o r m a t S u r a t P e n g e s a h a n d a n P e n g e s a h a n L a p o r a n P e r t a n g g u n g j a w a b a n B e n d a h a r a P e n g e l u a r a n t e r c a n t u m d a l a m L a m p i r a n P e r a t u r a n B u p a t i i n i .
3 ) S P P G a n t i U a n g N i h i l ( S P P G U N i h i l )
a ) S P P G U N i h i l h a m s d i a j u k a n o l e h B e n d a h a r a P e n g e l u a r a n p a d a s a a t a k h i r t a h u n a n g g a r a n .
b ) D o k u m e n S P P G U N i h i l t e r d i r i d a r i : ( 1 ) S u r a t p e n g a n t a r S P P G U N i h i l ; ( 2 ) R i n g k a s a n S P P G U N i h i l ;
( 3 ) R i n c i a n S P P G U N i h i l ;
( 4 ) S u r a t P e r n y a t a a n T a n g g u n g J a w a b y a n g d i t a n d a t a n g a n i P e n g g u n a A n g g a r a n y a n g m e n y a t a k a n b a h w a S P 2 D G U P e r s e d i a a n t e l a h d i p e r g u n a k a n s e s u a i d e n g a n p e r u n t u k a n n y a ;
( 5 ) S u r a t P e n g e s a h a n d a n P e n g e s a h a n l a p o r a n p e r t a n g g u n g j a w a b a n a t a s p e n g g u n a a n d a n a S P P - G U ;
( 6 ) S a l i n a n S P D ;
( 7 ) S u r a t T a n d a S e t o r a n ( S T S ) j i k a s i s a d a n a a d a ; ( 8 ) R i n c i a n p e n g g u n a a n d a n a ;
( 9 ) B u k t i p e n g e l u a r a n y a n g l e n g k a p d a n s a h ; ( 1 0 ) S u r a t S e t o r a n P e n d a p a t a n D a e r a h ( S S P D ) ; ( 1 l ) R e a l i s a s i p e n g g u n a a n S P 2 D ;
(12)Buku K e n d a l i Pengadaan yang d i k e l u a r k a n oleh Pengguna Anggaran/Kuasa Pengguna Anggaran.
6 ) S P P L a n g s u n g ( S P P - L S )
3 . S P P - L S N o n P i h a k K e t i g a ( L S B e n d a h a r a )
P e n e r b i t a n d a n p e n g a j u a n d o k u m e n S P P - L S N o n P i h a k K e t i g a ( L S B e n d a h a r a ) s e s u a i d e n g a n p e r a t u r a n p e r u n d a n g - u n d a n g a n d i l a k u k a n o l e h B e n d a h a r a P e n g e l u a r a n / B e n d a h a r a P e n g e l u a r a n P e m b a n t u g u n a m e m p e r o l e h p e r s e t u j u a n P e n g g u n a A n g g a r a n / K u a s a P e n g g u n a A n g g a r a n m e l a l u i P P K - S K P D .
J e n i s - j e n i s b e l a n j a y a n g m e n g g u n a k a n S P P - L S N o n P i h a k K e t i g a ( L S B e n d a h a r a ) a d a l a h :
1 . H o n o r a r i u m ( 5 . 2 . 1 . ) m i n i m a l R p . 1 0 . 0 0 0 . 0 0 0 , 0 0 ( s e p u l u h j u t a r u p i a h ) k e c u a l i p a d a k e c a m a t a n , k e l u r a h a n d a n U P T D / U P T R p . 3 . 0 0 0 . 0 0 0 , 0 0 ( t i g a j u t a r u p i a h ) ;
2 . T a m b a h a n P e n g h a s i l a n b e r d a s a r k a n b e b a n k e r j a ; 3 . U a n g L e m b u r d a n u a n g m a k a n l e m b u r ;
4 . P e m b e l i a n B B M / O l i e d a n p e r b a i k a n k e n d a r a a n d i n a s ;
5 . P e m b e l i a n P a k a i a n D i n a s s . d . R p . 5 0 . 0 0 0 . 0 0 0 , 0 0 ( l i m a p u l u h j u t a r u p i a h ) ;
6 . B i a y a p e n g i r i m a n d i k l a t / w o r k s h o p ; 7 . B i a y a T i m P e n d a m p i n g H a j i D a e r a h ;
8 . B e l a n j a J a s a P e n g a m a n a n d a n K e b e r s i h a n y a n g m e n g g u n a k a n P i h a k K e t i g a P e r o r a n g a n ;
9 . B i a y a m e n g i k u t i p e n y e l e n g g a r a a n p a m e r a n s e b a g a i p e s e r t a p a m e r a n ;
1 0 . J a s a k o n s u l t a s i p e r e n c a n a a n / p e n g a w a s a n d i b a w a h R p . 1 0 . 0 0 0 . 0 0 0 , 0 0 ( s e p u l u h j u t a r u p i a h ) ;
1 1 . P e n g a d a a n b a r a n g d a n j a s a s a m p a i d e n g a n R p 5 0 . 0 0 0 . 0 0 0 , 0 0 ( l i m a p u l u h j u t a r u p i a h ) u n t u k U P s a m p a i d e n g a n R p . 5 0 . 0 0 0 . 0 0 0 , 0 0 ( l i m a p u l u h j u t a r u p i a h ) , m e n g g u n a k a n :
a . P e r o r a n g a n / T o k o a t a u ; b . B a d a n U s a h a .
1 2 . P e r j a l a n d i n a s m i n i m a l R p . 5 . 0 0 0 . 0 0 0 , 0 0 ( l i m a j u t a r u p i a h ) k e c u a l i p a d a k e c a m a t a n , k e l u r a h a n , U P T D / U P T m i n i m a l R p 2 . 0 0 0 . 0 0 0 , 0 0 ( d u a j u t a r u p i a h ) :
D a l a m r a n g k a m e m e n u h i k a i d a h - k a i d a h p e n g e l o l a a n k e u a n g a n d a e r a h , P e m e r i n t a h K a b u p a t e n B a t a n g s e c a r a b e r t a h a p m e n i n g k a t k a n a k u n t a b i l i t a s p e n g g u n a a n b e l a n j a p e r j a l a n a n d i n a s m e l a l u i p e n e r a p a n p e n g a n g g a r a n d a n p e l a k s a n a a n p e r j a l a n a n d i n a s b e r d a s a r k a n p r i n s i p k e b u t u h a n n y a t a {at cost) u n t u k p e r t a n g g u n g j a w a b a n b i a y a t r a n s p o r t p u l a n g p e r g i ( P P ) d a n m e n g h i n d a r i a d a n y a p e n g a n g g a r a n y a n g b e r s i f a t "paket".
S t a n d a r s a t u a n h a r g a p e r j a l a n a n d i n a s d i t e t a p k a n d e n g a n k e p u t u s a n k e p a l a d a e r a h ;
13. P e n c a i r a n dana B O K k h u s u s P u s k e s m a s menggunakan L S Non P i h a k Ketiga.
D o k u m e n S P P - L S N o n P i h a k K e t i g a ( L S B e n d a h a r a ) t e r d i r i a t a s : 1 . S u r a t p e n g a n t a r S P P - L S ;
2 . R i n g k a s a n S P P - L S ; 3 . R i n c i a n S P P - L S ;
4 . D r a f t S u r a t P e r n y a t a a n P A ;
5 . R i n c i a n r e n c a n a p e n g g u n a a n d a n a ;
6. B u k u K e n d a l i pengadaan yang dikeluarkan oleh Pengguna Anggaran/Kuasa Pengguna Anggaran;
7 . L a m p i r a n l a i n y a n g d i p e r l u k a n :
L a m p i r a n k e l e n g k a p a n S P P d i s e s u a i k a n d e n g a n P e d o m a n P e r t a n g g u n g j a w a b a n P e n g e l o l a a n K e u a n g a n D a e r a h .
4 . S P P - L S B a r a n g d a n J a s a ( P i h a k K e t i g a )
P P T K m e n y i a p k a n d o k u m e n S P P - L S u n t u k p e n g a d a a n b a r a n g d a n j a s a u n t u k d i s a m p a i k a n k e p a d a B e n d a h a r a P e n g e l u a r a n d a l a m
r a n g k a p e n g a j u a n p e r m i n t a a n p e m b a y a r a n .
D o k u m e n S P P - L S u n t u k p e n g a d a a n b a r a n g d a n j a s a t e r d i r i a t a s : 1 . S u r a t P e n g a n t a r S P P - L S ;
2 . R i n g k a s a n S P P - L S ; 3 . R i n c i a n S P P - L S ; 4 . S a l i n a n S P D ;
5 . D r a f S u r a t P e r n y a t a a n P e n g g u n a A n g g a r a n ; 6 . D o k u m e n - D o k u m e n T e r k a i t K e g i a t a n t e r d i r i d a r i :
a . s a l i n a n s u r a t r e k o m e n d a s i d a r i S K P D t e k n i s t e r k a i t ;
b . S S P d i s e r t a i f a k t u r p a j a k ( P P N d a n P P h ) y a n g t e l a h d i t a n d a t a n g a n i w a j i b p a j a k d a n w a j i b p u n g u t ;
c . S u r a t p e r j a n j i a n k e r j a s a m a / k o n t r a k a n t a r a P e n g g u n a A n g g a r a n / K u a s a P e n g g u n a A n g g a r a n d e n g a n p i h a k k e t i g a s e r t a m e n c a n t u m k a n n o m o r r e k e n i n g b a n k p i h a k k e t i g a ; d . B e r i t a A c a r a p e n y e l e s a i a n p e k e r j a a n ;
e . B e r i t a A c a r a s e r a h t e r i m a b a r a n g d a n j a s a ;
f. B e r i t a A c a r a p e m b a y a r a n ( t a n g g a l h a r u s s a m a d e n g a n k w i t a n s i ) , B e r i t a A c a r a p e m b a y a r a n d i t a n d a t a n g a n i o l e h P A / K P A d a n p i h a k k e t i g a ;
g . A 2 d a n K w i t a n s i b e r m e t e r a i , n o t a / f a k t u r y a n g d i t a n d a t a n g a n i p i h a k k e t i g a d a n P P T K / P P K s e r t a d i s e t u j u i o l e h P e n g g u n a A n g g a r a n / K u a s a P e n g g u n a A n g g a r a n ;
h . S u r a t j a m i n a n b a n k , a t a u y a n g d i p e r s a m a k a n y a n g d i k e l u a r k a n o l e h b a n k a t a u l e m b a g a k e u a n g a n n o n b a n k u n t u k p e k e r j a a n fisik a t a u p e n g a d a a n b a r a n g d a n j a s a d i a t a s R p . 2 0 0 . 0 0 0 . 0 0 0 , 0 0 ( d u a r a t u s j u t a r u p i a h ) h a r u s d i s e r t a i j a m i n a n p e l a k s a n a a n d a r i b a n k a t a u A s u r a n s i y a n g
m e m i l i k i R e i n s u r a n c e ;
i . S u r a t j a m i n a n u a n g m u k a , u n t u k p e n g a j u a n S P P - L S y a n g m e n g g u n a k a n p e n g a j u a n U a n g M u k a K e r j a ( U M K ) y a n g b e s a r a n n y a s e s u a i d e n g a n y a n g d i a t u r d a l a m p e r j a n j i a n / k o n t r a k ;
j . D o k u m e n l a i n y a n g d i p e r s y a r a t k a n u n t u k k o n t r a k - k o n t r a k y a n g d a n a n y a s e b a g i a n a t a u s e l u r u h n y a b e r s u m b e r d a r i p e n e r u s a n p i n j a m a n / h i b a h l u a r n e g e r i ;
k . B e r i t a A c a r a P e m e r i k s a a n y a n g d i t a n d a t a n g a n i o l e h p i h a k k e t i g a / r e k a n a n s e r t a u n s u r p e j a b a t / p a n i t i a p e n e r i m a h a s i l p e k e r j a a n b e r i k u t l a m p i r a n d a f t a r b a r a n g y a n g d i p e r i k s a ; 1. S u r a t a n g k u t a n a t a u k o n o s e m e n a p a b i l a p e n g a d a a n b a r a n g
d i l a k s a n a k a n d i l u a r w i l a y a h k e r j a ;
m . S u r a t p e m b e r i t a h u a n p o t o n g a n d e n d a k e t e r l a m b a t a n p e k e r j a a n d a r i P P T K / P P K a p a b i l a p e k e r j a a n m e n g a l a m i k e t e r l a m b a t a n ;
n . F o t o / b u k u / d o k u m e n t a s i t i n g k a t k e m a j u a n / p e n y e l e s a i a n p e k e r j a a n ;
o . P o t o n g a n J a m s o s t e k ( p o t o n g a n s e s u a i d e n g a n k e t e n t u a n y a n g b e r l a k u / s u r a t p e m b e r i t a h u a n J a m s o s t e k ) ;
p . K h u s u s u n t u k p e k e r j a a n k o n s u l t a n y a n g p e r h i t u n g a n h a r g a n y a m e n g g u n a k a n b i a y a p e r s o n i l ( b i l l i n g r a t e ) , b e r i t a a c a r a p r e s t a s i k e m a j u a n p e k e r j a a n d i l a m p i r i d e n g a n b u k t i k e h a d i r a n d a r i t e n a g a k o n s u l t a n s e s u a i p e n t a h a p a n w a k t u p e k e r j a a n d a n b u k t i p e n y e w a a n / p e m b e l i a n a l a t p e n u n j a n g s e r t a b u k t i p e n g e l u a r a n l a i n n y a b e r d a s a r k a n r i n c i a n d a l a m s u r a t p e n a w a r a n ;
q . B u k t i p e m b a y a r a n A s t e k ( A s u r a n s i T e n a g a K e r j a / J a m s o s t e k ) , D i r e k s i K e e t / B r a k K e r j a d a n P a p a n n a m a , 1 M B ( 1 s a l i n a n ) ; r . P e n g a j u a n S P P j u g a d i l a m p i r i S u r a t K e t e r a n g a n ( S u k e t ) y a n g
m e n y a t a k a n a t a s a n l a n g s u n g t e l a h m e n g i r i m k a n l a p o r a n b u l a n a n t e r a k h i r k e p a d a B a g i a n P e n g e n d a l i a n P e m b a n g u n a n S e t d a K a b u p a t e n B a t a n g ;
s . F o r m a t s u r a t k e t e r a n g a n t e r c a n t u m d a l a m L a m p i r a n P e r a t u r a n B u p a t i i n i ;
t . F o t o C o p y s u r a t k e t e r a n g a n r e k e n i n g d a r i B a n k d a n f o t o c o p y N P W P ;
u . L a m p i r a n d o k u m e n S P P - L S u n t u k p e n g a d a a n b a r a n g d a n j a s a i n i b e r l a k u s e c a r a u m u m , b a i k p e n g a m b i l a n u a n g m u k a ,
t e r m i n , m a u p u n s e r a t u s p e r s e n . K h u s u s u n t u k p e n g a j u a n u a n g m u k a h a r u s a d a s u r a t p e r m o h o n a n d a n r i n c i a n p e n g g u n a a n u a n g m u k a d a n j a m i n a n u a n g m u k a ;
V . Dokumen kontrak dan ringkasan dokumen kontrak dilegalisasi oleh Bagian Pengendalian Pembangunan Setda Kabupaten Batang, b u k t i legalisasi berupa Surat Keterangan ( S U K E T ) register verifikasi kontrak untuk pengadaan barang dan j a s a > R p . 5 0 . 0 0 0 . 0 0 0 , 0 0 (lebih dari 50 juta);
w . S u r a t k e t e r a n g a n d a n a t r a n s f e r d a r i S K P D t e k n i s y a n g m e n a n g a n i . U n t u k p e n g a j u a n S P P - L S k e g i a t a n D A K y a n g m e l a l u i p e m i l i h a n l a n g s u n g d a n p e l e l a n g a n u m u m ( n i l a i k o n t r a k d i a t a s 2 0 0 j u t a ) m e l a l u i t a h a p a n s e s u a i t e r m i n p e n c a i r a n D A K ;
X. R i n g k a s a n d o k u m e n k o n t r a k d i g u n a k a n u n t u k s a l a h s a t u l a m p i r a n p e n c a i r a n S P 2 D ( c o n t o h t e r l a m p i r ) ;
y . F o t o c o p y D P A / D P P A k e g i a t a n y a n g b e r s a n g k u t a n ;
z. S u r a t keterangan verifikasi d o k u m e n pengadaan barang dan j a s a dari S K P D u n t u k pengadaan barang dan j a s a <
R p . 5 0 . 0 0 0 . 0 0 0 , 0 0 (kurang dari 5 0 juta).
b . B e n d a h a r a P e n g e l u a r a n P e m b a n t u S K P D 2 . S P P L a n g s u n g ( S P P - L S ) B a r a n g d a n J a s a
B e n d a h a r a P e n g e l u a r a n P e m b a n t u d a p a t m e n g a j u k a n S P P - L S B a r a n g d a n J a s a k e p a d a P e n g g u n a A n g g a r a n m e l a l u i P P K - S K P D b e r d a s a r k a n d o k u m e n - d o k u m e n y a n g d i s i a p k a n o l e h P P T K . A d a p u n d o k u m e n - d o k u m e n y a n g d i p e r l u k a n s e b a g a i l a m p i r a n d a l a m p e n g a j u a n , s e l a i n d a r i d o k u m e n S P P - L S B a r a n g d a n J a s a i t u s e n d i r i .
L a m p i r a n t e r s e b u t a n t a r a l a i n : a . S a l i n a n S P D ;
b . D r a f t S u r a t P e r n y a t a a n K u a s a P e n g g u n a A n g g a r a n ; c . D o k u m e n - D o k u m e n T e r k a i t K e g i a t a n y a n g t e r d i r i a t a s :
1) s a l i n a n S P D ;
2 ) s a l i n a n s u r a t r e k o m e n d a s i d a r i S K P D t e k n i s t e r k a i t ;
3 ) S S P d i s e r t a i f a k t u r p a j a k ( P P N d a n P P h ) y a n g t e l a h d i t a n d a t a n g a n i w a j i b p a j a k d a n w a j i b p u n g u t ;
4 ) s u r a t p e r j a n j i a n k e r j a s a m a / k o n t r a k a n t a r a p e n g g u n a a n g g a r a n / k u a s a p e n g g u n a a n g g a r a n d e n g a n p i h a k k e t i g a s e r t a m e n c a n t u m k a n n o m o r r e k e n i n g b a n k p i h a k k e t i g a ;
5 ) b e r i t a a c a r a p e n y e l e s a i a n p e k e r j a a n ; 6 ) b e r i t a a c a r a s e r a h t e r i m a b a r a n g d a n j a s a ; 7 ) b e r i t a a c a r a p e m b a y a r a n ;
8 ) k w i t a n s i b e r m e t e r a i , n o t a / f a k t u r y a n g d i t a n d a t a n g a n i p i h a k k e t i g a d a n P P T K s e r t a i d i s e t u j u i o l e h p e n g g u n a a n g g a r a n / k u a s a p e n g g u n a a n g g a r a n ;
9 ) s u r a t j a m i n a n b a n k a t a u y a n g d i p e r s a m a k a n y a n g d i k e l u a D P A n o l e h b a n k a t a u l e m b a g a k e u a n g a n n o n b a n k ;
1 0 ) d o k u m e n l a i n y a n g d i p e r s y a r a t k a n u n t u k k o n t r a k - k o n t r a k y a n g d a n a n y a s e b a g i a n a t a u s e l u r u h n y a b e r s u m b e r d a r i p e n e r u s a n p i n j a m a n / h i b a h l u a r n e g e r i ;
1 1 ) b e r i t a a c a r a p e m e r i k s a a n y a n g d i t a n d a t a n g a n i o l e h p i h a k k e t i g a / r e k a n a n s e r t a u n s u r p a n i t i a p e m e r i k s a a n b a r a n g b e r i k u t l a m p i r a n d a f t a r b a r a n g y a n g d i p e r i k s a ;
1 2 ) s u r a t a n g k u t a n a t a u k o n o s e m e n a p a b i l a p e n g a d a a n b a r a n g d i l a k s a n a k a n d i l u a r w i l a y a h k e r j a ;
1 3 ) s u r a t p e m b e r i t a h u a n p o t o n g a n d e n d a k e t e r l a m b a t a n p e k e r j a a n d a r i P P T K a p a b i l a p e k e r j a a n m e n g a l a m i k e t e r l a m b a t a n ;
1 4 ) f o t o / b u k u / d o k u m e n t a s i t i n g k a t k e m a j u a n / p e n y e l e s a i a n p e k e r j a a n
1 5 ) p o t o n g a n j a m s o s t e k ( p o t o n g a n s e s u a i d e n g a n k e t e n t u a n y a n g b e r l a k u / s u r a t p e m b e r i t a h u a n j a m s o s t e k ) ; d a n
1 6 ) k h u s u s u n t u k p e k e r j a a n k o n s u l t a n y a n g p e r h i t u n g a n h a r g a n y a m e n g g u n a k a n b i a y a p e r s o n i l ( b i l l i n g r a t e ) , b e r i t a a c a r a p r e s t a s i k e m a j u a n p e k e r j a a n d i l a m p i r i d e n g a n b u k t i k e h a d i r a n d a r i t e n a g a k o n s u l t a n s e s u a i p e n t a h a p a n w a k t u p e k e r j a a n d a n b u k t i p e n y e w a a n / p e m b e l i a n a l a t p e n u n j a n g s e r t a b u k t i p e n g e l u a r a n l a i n n y a b e r d a s a r k a n r i n c i a n d a l a m s u r a t p e n a w a r a n ;
17) D o k u m e n kontrak dan ringkasan dokumen kontrak dilegalisasi Bagian Pengendalian Pembangunan Setda Kabupaten Batang, bukti legalisasi berupa Surat Keterangan ( S U K E T ) register verifikasi kontrak u n t u k pengadaan barang dan j a s a > R p . 5 0 . 0 0 0 . 0 0 0 , 0 0 (lebih dari 5 0 juta);
1 8 ) S u r a t k e t e r a n g a n d a n a t r a n s f e r d a r i S K P D t e k n i s y a n g m e n a n g a n i . U n t u k p e n g a j u a n S P P - L S k e g i a t a n D A K y a n g m e l a l u i p e m i l i h a n l a n g s u n g d a n p e l e l a n g a n u m u m ( n i l a i k o n t r a k d i a t a s 2 0 0 j u t a ) m e l a l u i t a h a p a n s e s u a i t e r m i n p e n c a i r a n D A K ;
1 9 ) R i n g k a s a n d o k u m e n k o n t r a k d i g u n a k a n u n t u k s a l a h s a t u l a m p i r a n p e n c a i r a n S P 2 D ( c o n t o h t e r l a m p i r ) ;
2 0 ) F o t o c o p y D P A / D P P A k e g i a t a n y a n g b e r s a n g k u t a n ;
21) S u r a t k e t e r a n g a n v e r i f i k a s i d o k u m e n p e n g a d a a n b a r a n g d a n j a s a d a r i S K P D u n t u k p e n g a d a a n b a r a n g d a n j a s a <
R p . 5 0 . 0 0 0 . 0 0 0 , 0 0 ( k u r a n g d a r i 5 0 j u t a ) ; 2 2 ) L a m p i r a n l a i n y a n g d i p e r l u k a n .
S e t e l a h i t u B e n d a h a r a P e n g e l u a r a n P e m b a n t u m e n g i s i d o k u m e n S P P - L S y a n g t e l a h d i s i a p k a n .
B e n d a h a r a P e n g e l u a r a n P e m b a n t u h a n y a b i s a m e n g a j u k a n S P P T U d a n S P P L S p e n g a d a a n B a r a n g d a n J a s a , s e r t a S P P L S B e l a n j a P e g a w a i s e l a i n B e l a n j a T i d a k L a n g s u n g , k a r e n a u n t u k p e n g a j u a n S P P UP/GU d a n L S Gaji h a n y a b o l e h d i l a k u k a n
o l e h B e n d a h a r a P e n g e l u a r a n .
B e n d a h a r a P e n g e l u a r a n P e m b a n t u j u g a m e m b u a t r e g i s t e r u n t u k S P P y a n g d i a j u k a n , S P M d a n S P 2 D y a n g s u d a h d i t e r i m a o l e h B e n d a h a r a P e n g e l u a r a a n P e m b a n t u .
3 ) K e t e n t u a n L a m p i r a n B A B I V h u r u f E a n g k a 5 p o i n t 1 2 , 1 3 , 1 7 , 1 8 d i u b a h s e h i n g g a B A B I V h u r u f E a n g k a 5 p o i n t 1 2 , 1 3 , 1 7 , 1 8 b e r b u n y i s e b a g a i b e r i k u t :
I V . P E N A T A U S A H A A N A P B D
E . P E N A T A U S A H A A N P E N G E L U A R A N
S . P e n e r t b i t a n S u r a t P e r i n t a h P e n c a i r a n D a n a ( S P 2 D ) 1. D o k u m e n P e n e r b i t a n S P 2 D :
2 ) S P M - G U d i l e n g k a p i d e n g a n : a ) S P P - G U .
b ) S a l i n a n S P D .
c) S u r a t p e r n y a t a a n t a n g g u n g j a w a b S P P / S P M P e n g g u n a A n g g a r a n .
d ) S u r a t p e r n y a t a a n t a n g g u n g j a w a b M u t l a k P e n g g u n a a n D a n a .
e) P e n g e s a h a n d a n S u r a t P e n g e s a h a n . f) C o p y N P W P B e n d a h a r a P e n g e l u a r a n .
g) C o p y r e k e n i n g b a n k B e n d a h a r a P e n g e l u a r a n .
h ) S u r a t S e t o r a n P a j a k D a e r a h a p a b i l a y a n g d i m i n t a b e l a n j a m a k a n d a n m i n u m .
i) R P D .
j) B u k u K e n d a l i pengadaan y a n g d i k e l u a r k a n oleh Pengguna Anggaran/Kuasa Pengguna Anggaran.
3 ) S P M - G U N i h i l d i l e n g k a p i d e n g a n : a ) S P P - G U N i h i l .
b ) S a l i n a n S P D .
c) S u r a t p e r n y a t a a n t a n g g u n g j a w a b S P P / S P M P e n g g u n a A n g g a r a n / K u a s a P e n g g u n a A n g g a r a n .
d ) S u r a t p e r n y a t a a n t a n g g u n g j a w a b M u t l a k P e n g g u n a a n D a n a .
e) R e a l i s a s i p e n g g u n a a n S P 2 D .
f) P e n g e s a h a n d a n s u r a t p e n g e s a h a n . g) C o p y N P W P B e n d a h a r a P e n g e l u a r a n .
h ) C o p y r e k e n i n g b a n k B e n d a h a r a P e n g e l u a r a n .
i) S u r a t S e t o r a n P a j a k D a e r a h a p a b i l a y a n g d i m i n t a b e l a n j a m a k a n d a n m i n u m .
j ) R P D .
k) B u k u K e n d a l i pengadaan y a n g d i k e l u a r k a n oleh Pengguna Anggaran/Kuasa Pengguna Anggaran.
7 ) S P M - L S B a r a n g d a n J a s a ( P i h a k I I I ) d i l e n g k a p i d e n g a n : a ) S P P - L S .
b ) S a l i n a n S P D .
c) S u r a t p e r n y a t a a n t a n g g u n g j a w a b P e n g g u n a A n g g a r a n / K u a s a P e n g g u n a A n g g a r a n .
d ) S u r a t p e r n y a t a a n t a n g g u n g j a w a b M u t l a k P e n g g u n a a n D a n a .
e) R i n g k a s a n k o n t r a k .
f) S u r a t Keterangan dari Bagian Pengendalian Pembangunan (register verifikasi k o n t r a k dan laporan kegiatan) u n t u k pengadaan lebih dari 5 0 j u t a .
g) Pengadaan barang dan j a s a k u r a n g dari 5 0 j u t a surat keterangan verifikasi d o k u m e n pengadaan barang dan j a s a dari S K P D .
h ) S u k e t D a n a T r a n s f e r ( D A K / D I D / B a n - G u b / C u k a i ) . i) C o p y J a m i n a n P e l a k s a n a a n / P e m e l i h a r a a n .
j ) C o p y D P A .
k ) K w i t a n s i d a n A 2 .
1) B e r i t a A c a r a P e m b a y a r a n .
m ) C o p y N P W P b e n d a h a r a p e n g e l u a r a n d a n a t a u N P W P p i h a k k e t i g a / r e k a n a n .
n ) C o p y r e k e n i n g b a n k b e n d a h a r a p e n g e l u a r a n d a n a t a u r e k e n i n g b a n k p i h a k k e t i g a / r e k a n a n .
o ) R i n c i a n P e n g g u n a a n D a n a . p ) F a k t u r P a j a k d a n S S P .
q) B u k t i P o t o n g P P h 2 3 / P P h P s 4 a y a t ( 2 ) .
r ) S P M - L S P e n g a d a a n b a r a n g d a n j a s a s e c a r a s w a k e l o l a d e n g a n p i h a k k e t i g a ( I n s t a n s i / S e k o l a h / k e l o m p o k m a s y a r a k a t ) d i l a m p i r i :
( 1 ) R i n g k a s a n P e r j a n j i a n ;
( 2 ) S u r a t P e r i n t a h K e r j a S a m a ( S P K S ) ; ( 3 ) B e r i t a A c a r a P e m b a y a r a n ;
( 4 ) S u r a t K e p u t u s a n B u p a t i t e n t a n g A l o k a s i D a n a D A K ; ( 5 ) A 2 d a n K w i t a n s i ;
( 6 ) S u r a t K e t e r a n g a n d a r i B a g i a n P e n g e n d a l i a n P e m b a n g u n a n ( r e g i s t e r v e r i f i k a s i k o n t r a k d a n l a p o r a n k e g i a t a n ) ;
( 7 ) S u r a t k e t e r a n g a n d a n a t r a n s f e r ( D A K ) d a r i S K P D t e k n i s y a n g m e n a n g a n i .
S P M - L S N o n P i h a k I I I d e n g a n : a . S P P - L S .
b . S a l i n a n S P D .
c . S u r a t p e r n y a t a a n t a n g g u n g j a w a b P e n g g u n a A n g g a r a n / K u a s a P e n g g u n a A n g g a r a n .
d . S u r a t p e r n y a t a a n t a n g g u n g j a w a b M u t l a k P e n g g u n a a n D a n a .
e . S u k e t D a n a T r a n s f e r ( D A K / D I D / B a n - G u b / C u k a i ) . f. C o p y D P A .
g . A 2 d a n K w i t a n s i . h . N o t a / r i n c i a n b e l a n j a . i . S K / S P .
j . P e n g a j u a n S P M H o n o r a r i u m d i l a m p i r i S K / S P d a n R e k a p D a f t a r P e n e r i m a a n .
k . P e n g a j u a n S P M B i a y a P e r j a l a n a n D i n a s d i l a m p i r i R e k a p D a f t a r P e n e r i m a a n .
1. C o p y N P W P B e n d a h a r a P e n g e l u a r a n d a n a t a u N P W P p i h a k k e t i g a / r e k a n a n .
m . C o p y r e k e n i n g b a n k B e n d a h a r a P e n g e l u a r a n d a n a t a u r e k e n i n g b a n k p i h a k k e t i g a / r e k a n a n .
n . R i n c i a n P e n g g u n a a n D a n a . o . F a k t u r P a j a k d a n S S P .
p . B u k t i P o t o n g P P h 2 3 / P P h P s 4 a y a t ( 2 ) . q . R P D .
r . S u k e t B a g i a n P e n g e n d a l i a n P e m b a n g u n a n u n t u k k e g i a t a n p e r e n c a n a a n d a n p e n g a w a s a n ( b e r a p a p u n n i l a i n y a ) .
s. B u k u K e n d a l i pengadaan y a n g d i k e l u a r k a n oleh Pengguna Anggaran/Kuasa Pengguna Anggaran.
4 ) K e t e n t u a n L a m p i r a n B A B I V h u r u f G a n g k a 8 h u r u f r n o m o r 9 d i u b a h s e h i n g g a I V h u r u f G a n g k a 8 h u r u f r n o m o r 9 b e r b u n y i s e b a g a i b e r i k u t :
I V . P E N A T A U S A H A A N A P B D
G . P E R T A N G G U N G J A W A B A N B E N D A H A R A S E R T A P E N Y A M P A I A N N Y A 8 . D a l a m r a n g k a m e n g e l o l a k e u a n g a n d a e r a h b e n d a h a r a p e n e r i m a a n /
p e n g e l u a r a n d i w a j i b k a n :
r . H o n o r / U a n g K e g i a t a n P a n i t i a / U a n g P e l a k s a n a a n K e g i a t a n 8 ) P e m u n g u t a n / P e m o t o n g a n
a ) P a j a k P e n g h a s i l a n P a s a l 2 1
( P e r a t u r a n P e m e r i n t a h N o . 8 0 T h . 2 0 1 0 , P e r a t u r a n D i r j e n P a j a k N o m o r P E R - 5 7 1 P J / 2 0 0 9 , P e r m e n k e u n o . 2 6 2 / P M K . 0 3 / 2 0 1 0 )
P a j a k P e n g h a s i l a n P a s a l 2 1 y a n g t e r u t a n g a t a s p e n g h a s i l a n s e l a i n p e n g h a s i l a n b e r u p a h o n o r a r i u m , v a k a s i , u a n g l e m b u r ( t e r m a s u k m a k a n m i n u m l e m b u r y a n g d i t e r i m a k a n u a n g ) , u a n g s i d a n g i n s e n t i f , i m b a l a n p r e s t a s i k e r j a d a n a t a u i m b a l a n d e n g a n n a m a a p a p u n y a n g m e n j a d i b e b a n A P B N a t a u A P B D , d i p o t o n g o l e h b e n d a h a r a p e m e r i n t a h y a n g m e m b a y a r k a n h o n o r a r i u m a t a u i m b a l a n l a i n t e r s e b u t . P a j a k P e n g h a s i l a n p a s a l 2 1 b e r s i f a t final d e n g a n t a r i f :
( 1 ) S e b e s a r 0 % ( n o l p e r s e n ) d a r i j u m l a h b r u t o h o n o r a r i u m a t a u i m b a l a n l a i n b a g i P N S G o l o n g a n I d a n G o l o n g a n I I , A n g g o t a T N I d a n A n g g o t a P O L R I G o l o n g a n P a n g k a t T a m t a m a d a n B i n t a r a d a n P e n s i u n a n n y a ;
( 2 ) S e b e s a r 5 % ( l i m a p e r s e n ) d a r i j u m l a h b r u t o h o n o r a r i u m a t a u i m b a l a n l a i n b a g i P N S G o l o n g a n I I I , A n g g o t a T N I d a n A n g g o t a P O L R I G o l o n g a n P a n g k a t P e r w i r a P e r t a m a , p e n s i u n a n d a n N o n P N S ;
( 3 ) S e b e s a r 1 5 % ( l i m a b e l a s p e r s e n ) d a r i j u m l a h b r u t o h o n o r a r i u m a t a u i m b a l a n l a i n b a g i p e j a b a t N e g a r a , P N S G o l o n g a n I V , A n g g o t a T N I d a n A n g g o t a P O L R I G o l o n g a n P a n g k a t p e r w i r a M e n e n g a h d a n p e r w i r a T i n g g i , d a n P e n s i u n a n n y a .
D a l a m h a l P e j a b a t N e g a r a , P N S , A n g g o t a T N I , A n g g o t a P O L R I , P e n s i u n a n , d a n N o n P N S t i d a k m e m i l i k i N o m o r P o k o k W a j i b P a j a k , a t a s p e n g h a s i l a n t e t a p d a n t e r a t u r s e t i a p b u l a n y a n g d i b e b a n k a n p a d a A P B N a t a u A P B D d i k e n a i t a r i f P a j a k P e n g h a s i l a n P a s a l 2 1 l e b i h t i n g g i s e b e s a r 2 0 % ( d u a p u l u h p e r s e n ) d a r i p a d a t a r i f y a n g d i t e r a p k a n t e r h a d a p P e j a b a t N e g a r a , P N S , A n g g o t a T N I , A n g g o t a P O L R I , P e n s i u n a n d a n N o n P N S y a n g m e m i l i k i N o m o r P o k o k w a j i b P a j a k .
b ) P a j a k P e n g h a s i l a n P a s a l 2 2 . ( P e r a t u r a n M e n t e r i K e u a n g a n N o m o r 1 8 4 / P M K . 0 3 / 2 0 1 0 )
P a j a k y a n g d i k e n a k a n a t a s p e m b e l i a n b a r a n g s e b e s a r 1 , 5 % ( s a t u s e t e n g a h p e r s e n ) d a r i h a r g a p e m b e l i a n , d i k e c u a l i k a n d a r i p e m u n g u t a n p a j a k p e n g h a s i l a n p a s a l 2 2 d a l a m h a l p e m b a y a r a n y a n g j u m l a h n y a p a l i n g b a n y a k R p . 2 . 0 0 0 . 0 0 0 , 0 0 ( d u a j u t a r u p i a h ) d a n t i d a k m e r u p a k a n p e m b a y a r a n y a n g t e r p i s a h .
c) P a j a k P e n g h a s i l a n P a s a l 2 3 ( P e r a t u r a n M e n t e r i K e u a n g a n R I N o m o r 2 4 4 / P M K . 0 3 / 2 0 0 8 )
P e m o t o n g a n P P h a t a s p e m b a y a r a n b e r u p a b u n g a , d e v i d e n , r o y a l t y , s e w a d a n i m b a l a n a t a s j a s a t e k n i k , j a s a m a n a j e m e n , j a s a k o n s t r u k s i , j a s a p e r a w a t a n , j a s a t e l e k o m o n i k a s i d a n k o n s u m s i ( C a t e r i n g d a n W a r u n g M a k a n b i l a p e s a n t i d a k s i a p s a j i ) .
Pajak Penghasilan Pasal 2 3 dipungut/dipotong oleh bendahara pengeluaran p e m e r i n t a h daerah yang m e l a k u k a n pembayaran atas objek P P h pasal 2 3 .
Pemotongan P P h 2 3 dilampiri dengan b u k t i pemotongan P P h 2 3 (contoh form b u k t i potong terlampir).
d ) P a j a k P e r t a m b a h a n N i l a i . ( K e p u t u s a n M e n t e r i K e u a n g a n R I N o m o r 5 6 3 / K M K . 0 3 / 2 0 0 2 )
P a j a k P e r t a m b a h a n N i l a i d a n P a j a k P e n j u a l a n A t a s B a r a n g M e w a h y a n g t e r u t a n g s e h u b u n g a n d e n g a n p e m b a y a r a n y a n g j u m l a h n y a p a l i n g b a n y a k R p . 1 0 0 0 . 0 0 0 , 0 0 ( s a t u j u t a r u p i a h )
d i p u n g u t d a n d i s e t o r o l e h P e n g u s a h a K e n a P a j a k R e k a n a n P e m e r i n t a h s e s u a i d e n g a n k e t e n t u a n y a n g b e r l a k u u m u m . e) P P h P a s a l 4 a y a t ( 2 ) . ( K e p . D i r j e n P a j a k N o : K E P -
2 2 7 / P J / 2 0 0 2 )
P e n g h a s i l a n d a r i t r a n s a k s i p e n g a l i h a n h a r t a b e r u p a t a n a h d a n / a t a u b a n g u n a n , u s a h a j a s a k o n s t r u k s i , u s a h a real estate, d a n p e r s e w a a n t a n a h d a n / a t a u b a n g u n a n d a p a t d i k e n a i p a j a k b e r s i f a t f m a l .
B e s a r n y a P a j a k P e n g h a s i l a n y a n g t e r u t a n g b a g i W a j i b P a j a k o r a n g p r i b a d i m a u p u n W a j i b P a j a k b a d a n y a n g m e n e r i m a a t a u m e m p e r o l e h p e n g h a s i l a n d a r i p e r s e w a a n t a n a h d a n a t a u b a n g u n a n a d a l a h 1 0 % ( s e p u l u h p e r s e n ) d a r i j u m l a h b r u t o n i l a i p e r s e w a a n t a n a h d a n a t a u b a n g u n a n .
Pajak Penghasilan pasal 4 ayat (2) dipungut/dipotong oleh bendahara pengeluaran pemeritah daerah atas penghasilan objek P P h pasal 4 ayat (2) yang dibayarkan.
Pemotongan PPh pasal 4 ayat (2) dilampiri dengan membuat b u k t i pemotongan P P h pasal 4 ayat (2) (contoh form b u k t i potong terlampir).
5 ) K e t e n t u a n L a m p i r a n B A B I V h u r u f H a n g k a 1 , 2 , 3 d a n 4 p o i n t f d i u b a h s e h i n g g a B A B I V h u r u f H a n g k a 1 , 2 , 3 d a n 4 p o i n t f b e r b u n y i s e b a g a i b e r i k u t :
I V . P E N A T A U S A H A A N A P B D
H . S I S T E M D A N P R O S E D U R P E N G A J U A N P E R U B A H A N G A J I P N S D A N P E N E R B I T A N S K P P G A J I P N S
1 . P e n g e r t i a n D a s a r M e n g e n a i G a j i d a n T u n j a n g a n
Y a n g d i m a k s u d d e n g a n g a j i p e g a w a i a d a l a h g a j i p o k o k b e r i k u t t u n j a n g a n n y a b a g i P e g a w a i N e g e r i S i p i l ( P N S ) t e r m a s u k C a l o n P e g a w a i N e g e r i S i p i l ( C P N S ) . G a j i p e g a w a i d i s e d i a k a n d a r i A n g g a r a n P e n d a p a t a n d a n B e l a n j a D a e r a h ( A P B D ) y a n g b e r s u m b e r d a r i D a n a A l o k a s i U m u m ( D A U ) m e l a l u i B e l a n j a T i d a k L a n g s u n g P e g a w a i m a s i n g - m a s i n g S a t u a n K e r j a P e r a n g k a t D a e r a h ( S K P D ) .
K o m p o n e n G a j i P e g a w a i t e r d i r i d a r i : a . G a j i P o k o k
G a j i p o k o k a d a l a h l a n d a s a n d a s a r d a l a m m e n g h i t u n g b e s a r n y a g a j i s e s e o r a n g P N S .
B e s a r n y a g a j i p o k o k d i b e r i k a n k e p a d a p e g a w a i s e s u a i d e n g a n b e s a r a n y a n g t e r c a n t u m d a l a m s u r a t k e p u t u s a n p e n g a n g k a t a n , s u r a t k e p u t u s a n k e n a i k a n p a n g k a t , s u r a t p e m b e r i t a h u a n g a j i b e r k a l a , a t a u s u r a t p e n e t a p a n l a i n n y a .
K e p a d a s e s e o r a n g y a n g d i a n g k a t m e n j a d i C a l o n P e g a w a i N e g e r i S i p i l ( C P N S ) d i b e r i k a n g a j i p o k o k s e b e s a r 8 0 % ( d e l a p a n p u l u h p e r s e n ) d a r i g a j i p o k o k y a n g d i t e n t u k a n u n t u k g o l o n g a n / r u a n g g a j i m e n u r u t p a n g k a t y a n g d i d u d u k i n y a .
b . T u n j a n g a n - t u n j a n g a n y a n g m e l e k a t p a d a g a j i 1) T u n j a n g a n I s t r i / S u a m i
Y a n g d i m a k s u d d e n g a n t u n j a n g a n i s t r i / s u a m i a d a l a h t u n j a n g a n y a n g d i b e r i k a n k e p a d a p e g a w a i n e g e r i y a n g b e r i s t r i / s u a m i . K e t e n t u a n k e t e n t u a n y a n g b e r k a i t a n d e n g a n t u n j a n g a n i s t r i / s u a m i a d a l a h :
a ) D i b e r i k a n u n t u k 1 i s t r i / s u a m i p e g a w a i n e g e r i y a n g s a h ; b ) B e s a r n y a t u n j a n g a n i s t r i / / s u a m i a d a l a h 1 0 % d a r i g a j i
p o k o k ;
c) T u n j a n g a n i s t r i / s u a m i d i b e r h e n t i k a n p a d a b u l a n b e r i k u t n y a s e t e l a h t e r j a d i p e r c e r a i a n a t a u m e n i n g g a l d u n i a ;
d ) U n t u k m e m p e r o l e h t u n j a n g a n i s t r i / s u a m i h a r u s d i b u k t i k a n d e n g a n s u r a t n i k a h / a k t a n i k a h d a r i K a n t o r U r u s a n A g a m a a t a u K a n t o r C a t a t a n S i p i l .
2 ) T u n j a n g a n a n a k
Y a n g d i m a k s u d d e n g a n t u n j a n g a n a n a k a d a l a h t u n j a n g a n y a n g d i b e r i k a n k e p a d a P N S / C P N S y a n g m e m p u n y a i a n a k ( a n a k k a n d u n g , a n a k t i r i d a n a n a k a n g k a t ) d e n g a n k e t e n t u a n : a ) B e l u m m e m p u n y a i b a t a s u s i a 2 1 t a h u n ;
b ) T i d a k a t a u b e l u m p e r n a h m e n i k a h ;
c) T i d a k m e m p u n y a i p e n g h a s i l a n s e n d i r i ; d a n d ) N y a t a m e n j a d i t a n g g u n g a n p e g a w a i n e g e r i y a n g
b e r s a n g k u t a n .
K e t e n t u a n y a n g b e r k a i t a n d e n g a n t u n j a n g a n a n a k a d a l a h : a ) D i b e r i k a n m a k s i m a l u n t u k 2 ( d u a ) o r a n g a n a k ;
b ) D a l a m h a l P N S p a d a t a n g g a l 1 M a r e t 1 9 9 4 t e l a h m e m p e r o l e h t u n j a n g a n a n a k u n t u k l e b i h d a r i 2 o r a n g a n a k , k e p a d a n y a t e t a p d i b e r i k a n t u n j a n g a n a n a k u n t u k j u m l a h m e n u r u t k e a d a a n p a d a t a n g g a l t e r s e b u t . A p a b i l a s e t e l a h t a n g g a l t e r s e b u t j u m l a h a n a k y a n g m e m p e r o l e h t u n j a n g a n a n a k b e r k u r a n g k a r e n a m e n j a d i d e w a s a , k a w i n / m e n i n g g a l , p e n g u r a n g a n t e r s e b u t t i d a k d a p a t d i g a n t i k a n , k e c u a l i j u m l a h a n a k m e n j a d i k u r a n g d a r i d u a ; c) B e s a r n y a t u n j a n g a n a n a k a d a l a h 2 % p e r a n a k d a r i g a j i
p o k o k ;
d ) T u n j a n g a n a n a k d i b e r h e n t i k a n p a d a b u l a n b e r i k u t n y a s e t e l a h t i d a k m e m e n u h i k e t e n t u a n p e m b e r i a n t u n j a n g a n a n a k a t a u m e n i n g g a l d u n i a ;
e) P e g a w a i w a j i b m e l a p o r k a n b a h w a a n a k y a n g m a s u k d a l a m t a n g g u n g a n p e g a w a i t e r s e b u t t e l a h t i d a k m e m e n u h i k e t e n t u a n p e m b e r i a n t u n j a n g a n a n a k a t a u m e n i n g g a l d u n i a ;
f) B a t a s u s i a a n a k t e r s e b u t d i a t a s d a p a t d i p e r p a n j a n g d a r i u s i a 2 1 t a h u n s a m p a i u s i a 2 5 t a h u n , a p a b i l a a n a k t e r s e b u t m a s i h b e r s e k o l a h d e n g a n k e t e n t u a n s e b a g a i b e r i k u t :
( 1 ) D a p a t m e n u n j u k k a n s u r a t p e r n y a t a a n d a r i k e p a l a s e k o l a h / k u r s u s / p e r g u r u a n t i n g g i b a h w a a n a k t e r s e b u t m a s i h s e k o l a h / k u r s u s / k u l i a h ;
( 2 ) M a s a p e l a j a r a n p a d a s e k o l a h / k u r s u s / p e r g u r u a n t i n g g i t e r s e b u t s e k u r a n g k u r a n g n y a s a t u t a h u n .
g) U n t u k m e m p e r o l e h t u n j a n g a n a n a k h a r u s d i b u k t i k a n d e n g a n :
( 1 ) S u r a t K e t e r a n g a n K e l a h i r a n A n a k d a r i p e j a b a t y a n g b e r w e n a n g p a d a C a t a t a n S i p i l / L u r a h / C a m a t s e t e m p a t ; ( 2 ) S u r a t K e p u t u s a n P e n g a d i l a n y a n g m e m u t u s k a n
/ m e n s a h k a n p e r c e r a i a n d i m a n a a n a k m e n j a d i t a n g g u n g a n p e n u h j a n d a / d u d a u n t u k t u n j a n g a n a n a k t i r i b a g i j a n d a / d u d a y a n g b e r c e r a i ;
( 3 ) S u r a t K e t e r a n g a n d a r i l u r a h / c a m a t b a h w a a n a k - a n a k t e r s e b u t a d a l a h t a n g g u n g a n s i j a n d a / d u d a u n t u k t u n j a n g a n a n a k t i r i b a g i j a n d a / d u d a y a n g s u a m i / i s t r i n y a m e n i n g g a l d u n i a ;
( 4 ) S u r a t K e p u t u s a n P e n g a d i l a n N e g e r i t e n t a n g p e n g a n g k a t a n a n a k ( h u k u m a d o p s i ) u n t u k t u n j a n g a n a n a k b a g i a n a k a n g k a t ( a p a b i l a p e g a w a i
m e n g a n g k a t a n a k l e b i h d a r i 1 a n a k a n g k a t m a k s i m a l 1 a n a k ) ;
( 5 ) T u n j a n g a n a n a k d i m a s u k k a n d a l a m p e n g a j u a n d a f t a r g a j i s e t e l a h d i t e r i m a n y a s u r a t k e l a h i r a n o l e h P e n g e l o l a A d m i n i s t r a s i G a j i . P e m b a y a r a n a n a k t i d a k b e r l a k u s u r u t ;
( 6 ) U n t u k t u n j a n g a n a n a k t i r i / a n a k a n g k a t d i m a s u k k a n d a l a m p e n g a j u a n d a f t a r g a j i s e t e l a h d i t e r i m a n y a s u r a t k e l a h i r a n o l e h P e n g e l o l a A d m i n i s t r a s i G a j i ( P e m b a y a r a n t u n j a n g a n a n a k t i r i / a n a k a n g k a t t i d a k b e r l a k u s u r u t ) d e n g a n s y a r a t :
(a) A y a h y a n g s e b e n a r n y a d a r i a n a k t e r s e b u t t e l a h m e n i n g g a l d u n i a y a n g h a r u s d i b u k t i k a n d e n g a n s u r a t k e t e r a n g a n d a r i p e j a b a t y a n g b e r w e n a n g ( s e r e n d a h - r e n d a h n y a c a m a t ) ;
(b) A y a h y a n g s e b e n a r n y a d a r i a n a k t e r s e b u t b u k a n p e g a w a i n e g e r i d a n t u n j a n g a n a n a k u n t u k a n a k - a n a k i t u d i b e r i k a n k e p a d a a y a h n y a y a n g h a r u s d i b u k t i k a n d e n g a n s u r a t k e t e r a n g a n d a r i k a n t o r t e m p a t a y a h n y a b e k e r j a ;
(c) A n a k t e r s e b u t t i d a k l a g i m e n j a d i t a n g g u n g a n a y a h n y a y a n g d i b u k t i k a n d e n g a n s u r a t k e p u t u s a n d a r i P e n g a d i l a n N e g e r i b a h w a a n a k t e r s e b u t t e l a h d i s e r a h k a n s e p e n u h n y a k e p a d a i b u d a r i a n a k t e r s e b u t d a n d i s y a h k a n o l e h p e j a b a t y a n g b e r w e n a n g ( s e r e n d a h - r e n d a h n y a c a m a t ) .
3 ) T u n j a n g a n J a b a t a n S t u k t u r a l
T u n j a n g a n J a b a t a n S t r u k t u r a l a d a l a h t u n j a n g a n j a b a t a n y a n g d i b e r i k a n k e p a d a P e g a w a i N e g e r i S i p i l y a n g d i a n g k a t d a n d i t u g a s k a n s e c a r a p e n u h d a l a m j a b a t a n s t r u k t u r a l s e s u a i d e n g a n k e t e n t u a n p e r a t u r a n p e r u n d a n g - u n d a n g a n .
S e s u a i d e n g a n P e r a t u r a n K e p a l a B a d a n K e p e g a w a i a n N e g a r a N o m o r : 3 1 T a h u n 2 0 0 7 , p e n e t a p a n p e m b e r i a n t u n j a n g a n j a b a t a n s t r u k t u r a l a d a l a h s e b a g a i b e r i k u t :
a ) P N S y a n g d i a n g k a t d a l a m j a b a t a n s t r u k t u r a l b e r h a k m e n d a p a t k a n t u n j a n g a n j a b a t a n s t r u k t u r a l s e t i a p b u l a n ; b ) T u n j a n g a n j a b a t a n s t r u k t u r a l d i b a y a r k a n t e r h i t u n g m u l a i
t a n g g a l 1 ( s a t u ) b u l a n b e r i k u t n y a s e t e l a h P N S y a n g b e r s a n g k u t a n d i l a n t i k ;
c) D a l a m h a l t a n g g a l 1 ( s a t u ) m e r u p a k a n h a r i l i b u r , d a n p e l a n t i k a n d i l a k u k a n p a d a t a n g g a l 2 ( d u a ) , m a k a t u n j a n g a n j a b a t a n s t r u k t u r a l n y a d i b a y a r k a n p a d a b u l a n i t u j u g a ;
d ) B e s a r n y a t u n j a n g a n j a b a t a n s t r u k t u r a l d i a t u r d a l a m P e r a t u r a n P r e s i d e n N o m o r 2 6 T a h u n 2 0 0 7 t e n t a n g T u n j a n g a n J a b a t a n S t r u k t u r a l ;
e) P e m b e r i a n t u n j a n g a n j a b a t a n s t r u k t u r a l d i h e n t i k a n t e r h i t u n g m u l a i t a n g g a l 1 b u l a n b e r i k u t n y a P N S y a n g b e r s a n g k u t a n :
( 1 ) D i b e r h e n t i k a n d a r i j a b a t a n s t r u k t u r a l ; ( 2 ) M e n i n g g a l d u n i a ;
( 3 ) D i b e r h e n t i k a n s e b a g a i P N S ;
( 4 ) D i b e r h e n t i k a n s e m e n t a r a ;
( 5 ) M e n j a l a n i c u t i d i l u a r t a n g g u n g a n N e g a r a a t a u m e n j a l a n i c u t i b e s a r ;
( 6 ) D i a n g k a t d a l a m j a b a t a n f u n g s i o n a l ;
( 7 ) D i j a t u h i h u k u m a n p e n j a r a a t a u k u r u n g a n b e r d a s a r k a n p u t u s a n p e n g a d i l a n y a n g m e m p u n y a i k e k u a t a n h u k u m y a n g t e t a p .
f) P N S y a n g d i b e r h e n t i k a n d a r i j a b a t a n s t r u k t u r a l n y a k a r e n a t u g a s b e l a j a r l e b i h d a r i 6 ( e n a m ) b u l a n , d i h e n t i k a n p e m b a y a r a n t u n j a n g a n j a b a t a n s t r u k t u r a l n y a t e r h i t u n g m u l a i b u l a n b e r i k u t n y a s e t e l a h y a n g b e r s a n g k u t a n d i b e r h e n t i k a n d a r i j a b a t a n s t r u k t u r a l n y a ;
g) P N S y a n g d i j a t u h i h u k u m a n d i s i p l i n b e r u p a p e m b e b a s a n d a r i j a b a t a n s t r u k t u r a l , m e s k i p u n m e n g a j u k a n k e b e r a t a n a t a u g u g a t a n , t u n j a n g a n j a b a t a n s t r u k t u r a l n y a t e t a p d i h e n t i k a n ;
h ) P N S y a n g m e n d u d u k i j a b a t a n s t r u k t u r a l d a n d i b e r h e n t i k a n s e b a g a i P N S , m e s k i p u n m e n g a j u k a n k e b e r a t a n a t a u g u g a t a n , t u n j a n g a n j a b a t a n s t r u k t u r a l n y a t e t a p d i h e n t i k a n .
4 ) T u n j a n g a n J a b a t a n F u n g s i o n a l
T u n j a n g a n j a b a t a n f u n g s i o n a l d a l a h t u n j a n g a n j a b a t a n y a n g d i b e r i k a n k e p a d a p e g a w a i n e g e r i y a n g m e n d u d u k i j a b a t a n f u n g s i o n a l s e s u a i d e n g a n p e r a t u r a n p e r u n d a n g a n d a n d i t e t a p k a n d e n g a n s u r a t k e p u t u s a n d a r i p e j a b a t y a n g b e r w e n a n g m e n u r u t p e r a t u r a n p e r u n d a n g - u n d a n g a n d e n g a n k e t e n t u a n :
a ) B e s a r a n t u n j a n g a n J a b a t a n F u n g s i o n a l K h u s u s ( J F K ) d i b e d a k a n b e r d a s a r k a n P e r a t u r a n P r e s i d e n ;
b ) B a g i P N S y a n g b e r d a s a r k a n p e r a t u r a n p e r u n d a n g - u n d a n g a n d a p a t m e r a n g k a p j a b a t a n f u n g s i o n a l d a n s t r u k t u r a l , h a n y a d i b e r i k a n s a t u t u n j a n g a n j a b a t a n y a n g m e n g u n t u n g k a n b a g i n y a ;
c) T u n j a n g a n j a b a t a n f u n g s i o n a l s e k a l i g u s m e n e n t u k a n p e r p a n j a n g a n b a t a s u s i a p e n s i u n b a g i p e g a w a i y a n g b e r s a n g k u t a n ( d a p a t d i p e r p a j a n g s a m p a i d e n g a n u s i a 5 8 t a h u n , 5 0 t a h u n d a n 5 5 t a h u n ) ;
d ) T u n j a n g a n j a b a t a n f u n g s i o n a l d i b a y a r k a n p a d a b u l a n b e r i k u t n y a s e t e l a h t a n g g a l m e l a k s a n a k a n t u g a s ;
e) T u n j a n g a n j a b a t a n f u n g s i o n a l t i d a k d a p a t b e r l a k u s u r u t d a r i t a n g g a l p e n e t a p a n k e p u t u s a n p e n g a n g k a t a n d a l a m j a b a t a n f u n g s i o n a l ;
f) P e m b a y a r a n t u n j a n g a n j a b a t a n f u n g s i o n a l d i h e n t i k a n t e r h i t u n g m u l a i b u l a n b e r i k u t n y a s e j a k p e g a w a i n e g e r i y a n g b e r s a n g k u t a n :
( 1 ) T i d a k l a g i m e n d u d u k i j a b a t a n f u n g s i o n a l ; ( 2 ) D i b e r h e n t i k a n s e m e n t a r a ;
( 3 ) D i j a t u h i h u k u m a n d i s i p l i n b e r u p a p e m b e b a s a n d a r i j a b a t a n ;
( 4 ) S e d a n g m e n j a l a n i c u t i d i l u a r t a n g g u n g a n N e g a r a ;
( 5 ) D i j a t u h i h u k u m a n p e n j a r a a t a u k u r u n g a n b e r d a s a r k a n p u t u s a n p e n g a d i l a n y a n g t e l a h m e m p u n y a i k e k u a t a n h u k u m t e t a p ;
( 6 ) D i b e b a s k a n d a r i t u g a s j a b a t a n n y a s e l a m a l e b i h d a r i 6 b u l a n ( d i h e n t i k a n m u l a i b u l a n k e t u j u h ) ;
( 7 ) S e d a n g m e n j a l a n i c u t i b e s a r .
g) T u n j a n g a n J F K d i b u k t i k a n d e n g a n s u r a t p e r n y a t a a n m e l a k s a n a k a n t u g a s ;
h ) U n t u k k e p a s t i a n p e m b a y a r a n t u n j a n g a n j a b a t a n f u n g s i o n a l , s e t i a p a w a l t a h u n a n g g a r a n p e j a b a t y a n g b e r w e n a n g d i h a r u s k a n m e m b u a t s u r a t p e r n y a t a a n m a s i h m e n d u d u k i j a b a t a n ;
i) T u n j a n g a n j a b a t a n f u n g s i o n a l b a g i P N S y a n g d i p e r b a n t u k a n d i b a y a r k a n o l e h i n s t a n s i t e m p a t p e g a w a i n e g e r i y a n g b e r s a n g k u t a n b e k e r j a ;
j ) T u n j a n g a n j a b a t a n f u n g s i o n a l b a g i p e g a w a i n e g e r i y a n g d i p e k e r j a k a n t e t a p d i b a y a r k a n o l e h i n s t a n s i i n d u k n y a .
5 ) T u n j a n g a n U m u m
T u n j a n g a n U m u m a d a l a h t u n j a n g a n y a n g d i b e r i k a n k e p a d a P e g a w a i N e g e r i S i p i l y a n g t i d a k m e n e r i m a t u n j a n g a n j a b a t a n s t r u k t u r a l , t u n j a n g a n j a b a t a n f u n g s i o n a l , a t a u t u n j a n g a n y a n g d i p e r s a m a k a n d e n g a n t u n j a n g a n j a b a t a n .
B e s a r n y a t u n j a n g a n u m u m d i a t u r d a l a m P e r a t u r a n P r e s i d e n N o m o r 1 2 T a h u n 2 0 0 6 t e n t a n g T u n j a n g a n U m u m b a g i P e g a w a i N e g e r i .
P e m b e r i a n T u n j a n g a n U m u m d i h e n t i k a n a p a b i l a P e g a w a i N e g e r i S i p i l d i a n g k a t d a l a m j a b a t a n s t r u k t u r a l a t a u j a b a t a n f u n g s i o n a l a t a u k a r e n a h a l l a i n y a n g m e n g a k i b a t k a n p e m b e r i a n t u n j a n g a n d i h e n t i k a n s e s u a i d e n g a n k e t e n t u a n p e r a t u r a n p e r u n d a n g - u n d a n g a n .
6 ) T u n j a n g a n b e r a s
T u n j a n g a n b e r a s a d a l a h t u n j a n g a n y a n g d i b e r i k a n k e p a d a P N S d a n a n g g o t a k e l u a r g a n y a d a l a m b e n t u k n a t u r a a t a u d a l a m b e n t u k i n a t u r a ( u a n g ) d e n g a n b e s a r a n s e s u a i k e t e n t u a n y a n g b e r l a k u .
K e t e n t u a n - k e t e n t u a n m e n g e n a i t u n j a n g a n b e r a s d i a t u r s e b a g a i b e r i k u t :
a ) D i b e r i k a n k e p a d a P N S d a l a m b e n t u k n a t u r a ( b e r a s ) a t a u i n a t u r a ( u a n g ) ;
b ) T u n j a n g a n b e r a s u n t u k p e g a w a i n e g e r i s i p i l s e b a n y a k l O k g / b u l a n . A p a b i l a d i b e r i k a n d a l a m b e n t u k u a n g m a k a b e s a r a n h a r g a b e r a s p e r k g n y a d i t e t a p k a n o l e h M e n t e r i K e u a n g a n ;
c) T u n j a n g a n b e r a s u n t u k a n g g o t a k e l u a r g a p e g a w a i n e g e r i s i p i l d i b e r i k a n s e b a n y a k 1 0 k g / o r a n g / b u l a n a t a u a p a b i l a d i b e r i k a n d a l a m b e n t u k u a n g m a k a b e s a r a n h a r g a b e r a s p e r k g n y a d i t e t a p k a n o l e h M e n t e r i K e u a n g a n .
7 ) T u n j a n g a n k h u s u s P P h
T u n j a n g a n k h u s u s P P h a d a l a h t u n j a n g a n k h u s u s p a j a k y a n g d i b e r i k a n o l e h p e m e r i n t a h d a l a m r a n g k a m e m b a n t u P N S y a n g d i k e n a k a n p a j a k p e n g h a s i l a n .
