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PerMenKeu No 96 – PMK. 06 – 2007 Tata Cara Pelaksanaan Pnggunaan_ Penanfaatan_ Penghapusan dan P9

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PerMenKeu No 96 – PMK. 06 – 2007 Tata Cara Pelaksanaan Pnggunaan_ Penanfaatan_ Penghapusan dan P9 Powered By Docstoc
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                                                        P a s a3
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                                  d
    p e n g h a p r " r sB atr a n g i l i k N e g a r a l e hp s j l b a tv a n g L ' e r r v e n a t t t .
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( 2 ) P e n g h a p u s a n a r a n gM i l i k N c g a r as e b a g a i m a r .d ia t a k s u cpla d aa v a t
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            c l a r r / a t aKru a s a e r r g g u r Ba r a t r g ;a t r '
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                                 n
            Barang,
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                                  B                                                                             n
              m e n j a l a n k a h . r g ap o k o k d a n f r . r n g s i n v a p a d aP c l r g c l o l B a r a n g ;
                                   n       s                                 kc                           a
        b . p e n g a l i h a ns t a r u s p e n g g u n a a nB a r a n g N ' J i l j k\ c g a r a k e p a t i , r
                      n
            Penggu a Bararrlainnt'a;   g
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               k a c l a l r r r v a r sra ,s a k b e r a t ,d a n m a r i , / c a c a t e r a t /t i d a k p r o d u k t i f
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        ( 2 )h r r r u fb c l i l a k r r l <d a l a mh a l :
                                              an
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               d i m u s n a h k a n ;t a u
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               s e b a b - s c b al[a i r r y a n g s e c a r a o r m a l d a p a t d i p e r k i r a k a n . r ' a j a r
                                                                    n                                         r
                                  i                 p                      ,
               r r r t : n j a r lp c r r y e b a b e n g h a p u s a na n t a r a l a i n m i s a l n v ah i l a n g ,
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               p l o c l u k t i ft r n r u k t a r r a m a n / h e w a nt/e r n a k , e r t at e r k e n a a m p a k
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               dari terjaciinl'a           forcemnjette       .
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       T a t a c a r a p c u g h a p r , r s r ua r a n gi \ 4 i l i kN e g a r a . d i a t ud a l a m L a m p i r a n
       \ / l P c r i i h r r a n 4 e r r t eKie u a n q a nn i .
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                                                       B A BV l
                P E I \ 4 I N A I . I T A N G A N A NB A R A N GN , { 1 L 1 K C A R A
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                                      Ba
( 1 ) l ) c m i r r d a h t a n g a n a n r a n g M i l i k N e g a r a m e r u p a k a np c n g a l i h a n
      kcpemilikan Barang Milik Negara sebagai tindak lanjut dari
      penghuptrsan engancara dijual, dipertukarkandihibahkan, tau
                             d                                                  ,                 a
                        s           i        p
      d i s c r t a k a u e b a g an r o d a l e m e r i n t a h .
                                                           n
( 2 ) T a t a c a r a p e m i n d a h t a n g a n aB a r a n g V I i l i k N e g a r a d i a t u r d a l a m
      L a m p i r a nV I I , V I I I , I X , d a r rX I P e r a b u r aM e n t e r iK e u a n g a nn i . .
                                                                       n                          i


                                                      B A BV I I
                                                  PENILAIAN


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(r)                                                                             d
       P t ' r r i l a i a n a r a n gM i l i k N e g a r a c l i l a k t r k a n a l a m r a n g k a p e m a t r f a a t a n
                           B
       ctan peurinrfahtanganal1.
(2)    PcrrilaianBarang lt4iiik Negara berupa tanah dan/atau bangunan
       dilakukan oleir Perrilaiyang ditetapkan oleh PengelolaBarang,
                                               A"'i,"'i,ii,i3ailE3il
             ( 3 ) P c n i i a i a n B a r a n g M i l i k N e g a r a s c l a i r r t a t r a h r l , r t t / a t a t tb a t t g t t t t a l r
                   c l i l a k u k a r r l e h t i m y a n g c l i t e t a p k a rP c l r g g t r r r a a r a r r gc l a n d a p a t
                                       o                                             r                    B
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                   m e l i b a t k a rP c r r i l ay a r r g i t c t a p k a ro l c h f c r r g g t t r r a a r a t r g ,
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                                                    Pr                               ra                             )
                     i r r dp n p r r d e n r i a n f u r a l .



                                                                            P a s a1 7
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             ( 1 ) P e r r i l a i a n a r a r r gM i l i k N e g a r a b e r u p a t a n a h d a n / a t a u b a t r g u n a n ,
                                     B
                   d i l a k u k a n u n h r k m e r r d a p a t k arn i l a iu ' a j a rd e n q a t r s t i n r a stie r e n t l a h
                                                                       r                             e
                   nrer'\ggLrnakarr JualObjekPajak(NJOP).
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             ( 2 ) P e r r i l n i a nf e r h a d a pB a r a n g N 4 i l i k N c g a r a l r e r u f r at a t t a h d a r r / a t a r r
                                                                                                                       st
                   b a l g u n a n o l e h f i n r d i l a k t r k a ud c n g a t t b e r p c c i t l t t t aplr , 1 1 1 1a n t l . r r
                                                                                                             l
                                                b
                   p e r - r i l a i a 'r:rr n g e r l a k u .
                                     ;

                                                                            P a s a1 3
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              ( 1 ) P e n i l a i a n t e r h a c l a pB a r a r r gM i l i k N e g a r a s e l a i n t a t r a h t l a r r / a t a u
                    b a n g u l a n o l e h r i m d i l a k u k a r u r r t u km e r r d a p a t k an r l a i t c r t i r r g gd a r i
                                                                      r                             ri                         i
                    s a l a hs a t r tn i l a i t e r s e b ud i b a w a hi n i :
                                                             t
                      a.       n i l a ip a s a r ;
                       b.                                                                                     p
                               r r i l a ib u k r r ,y a i f un i l a i i r e | o l e l t a c l i k u r a r r g i e t r t ' t t s t t t a t r ;
                                                                                            n
                       c.                                                                           b
                               n i l a i y a u g c i i t e t a p k ao l e hi r r s t a r r s i, a n g e r r r , c t r a t r t l
                                                                    u                      1
              ( 2 ) P e r r i l a i a nt c r l r a d a p B a l a r r g N r l i l i k N c g a r a s e l a i r r t a n a l t t l a n / a t a r ' r
                    b a r r g u n a n a l a mr a r r g k a e w ac l a nk e r j a s a m a e n r a n f a a t a d i i a k u k a t r
                                       d                      s                                  p                        n,
                    o l e l i P e n i l aa p a b i l a
                                          i            h a r g ap c r o l e h a n a r a r r g { i l i kN e g a r a e l a i rtra n a l t
                                                                                    B          N                      s
                    dan/atau bangunan tersebut mempunvai nilai paling sedikit
                    R p 3 0 . 0 0 0 . 0 0 0 , 0 0 0t,ig a p u l r r l tn r i l i a rr L p i a h ) .
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              ( 3 ) P e n i l a i a n t e r h a d a p B a r a r r gN 4 i l i k N c . g a l a s c l a i n l a t t n h t i a t r / a t a t t
                                                                                                                   p
                    b a n g u n a nd a l a m r a n g k ap e n j r r a l a nh t k a r m e t r u k a rn t . 1 u e l l \ ' e r l a a l l
                                                                                ,
                    m o c i a lp e n r e r i n t a h u s a t d i l a k u k a nP e n i l a ia p a b i l ah a l g a p e r o l e h a n
                                                    p
                    Bararrg Vlilik Negara selairr tanah dan/atatr Lratrgtttratr                                          terseLrut
                    mempunl,ai nilai perolehan paling sedikit Rp10.000.00d000,00
                    ( s e p u l u lm i l i a r r u P i a h ) .
                                    r


                                                                             B A BV I I I
                                                 I N V E N T A R I S A SA NS E R T I F I K A S i
                                                                      DI

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                                                                             P a s a1 4
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               ( 1 ) B a r a n gM i l i k N e g a r a e r u p at a n a h a n / a t a u b a n g u n a n a n gt e l a h d a
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    'l
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                     s e b e l u m b e r l a k u n l a P e r a t u r a n \ ' l e n t e r i Keuangan ini rr'ajib
                     c l i i n t e n t a r i s a d a n d i s e l e s a i k ad o k u m e n k e p e m i i i k a n n vm e n j a d i
         I
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                     a t a sn a n r aP e m e r i n t a R e p u b l i k n d o n e s r a ,
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(2)    P r ' l a l i s a t r a i uirt r v c n t t t r i s a s id a n p e n y e l e s a i a nd o k u m e n k e p e n r i l i k a n
       s c b a g a i m a n ed i n r a k s u d p a d a a y a t ( 1 ) d i l a k u k a n o l e h p e n g g u n a
       B a r a t r gc i e t r g a n e r p e c l o r n a n a d a P e b u n j u kP e l a k s a n a a n n v e n t a r i s a s i
                                       b                         p                                        I
       tlitr.t Seltifil<asiyarlg ditctapkan olch Pengelola Barang seteltrh
                      lt'l
       bc.r'l<oo inasi dcnila11 tarrsiteknis terkait.
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                                                        B A BI X
                                      KETENTUAN ERALIHAN
                                               P


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                                                       P a s a1 5
                            t
P c l t t k s i t t t a aFrr e m a l r [ a a t a le,n g l t a p l s a pc l a pp c m i p c l a 6 t a n g a n a n . a n g
                                                   pt                    ,                                      Ba
l \ ' l i l i l i N e g a r a v a n g t t ' l a h n r e n d a p a t k a n e r s e h r j u a nv l e n t e r iK e u a n g a n
                                                                        p                   l
                     r               r
s e b e l t r uP c r a t r t r ; rlrV l e n t e r ( e u a n g a nn i b c r l a k u , r o s e s e n v e l e s a i a n n v a
                                                  li              i                 p           p
Irclpcclorlarr patla                            Keputrrsan Menteri                       KeuanSlan Nomor
3 5 0 / K i \ 4 K . 0 3 1 1 9 9 4 t e n t a n g T a t a C a r a T u k a r - l V l e n r . r k aB a r a n g      r
l v l i l i k /I ( c l < a y a a n c g a r a d a n K e p u h r s a n l v l e r r t e r iK e u a n g a n N o m o r
                                  N
4 7 0 / l ( N 4 K . 0 I / 1 9 9t4 n t n r r g a t a C a r a P e r r g h a p t r s a n n P c m a n f a a t . r r r
                                      c             T                                         da
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                                                        B A BX
                                        I<ETENTUAN
                                                 PENUTUP


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                                                          1
(l)    P i t t l a. s i t aP e r a h t r a tM e n t e r il ( c t r a r r g airrrr i r n r . r l a ie r l a k u , e p u r r r s a n
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                                            r
       \ l c r r t e r i l ( e u a n g a r N o r n o r 3 5 0 / K M K . 0 3 / 1 9 9 4e n r r n g T a t a C a r a
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       'l'ukar'-lvlcrrukar
                                     Barang Milik/Kekayaan Negara darr Keputusan
       N4crrteril(euangan Nomor 470/KN4K,}I/lgg4 tenrang TaiJ Caru
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       P e n g h a p u s ad r n P e m a n f a a t aB a r a n g 4 i l i k e g a r a e t e n h r a ne k n i s
                                                               n           N           N             k               t
       Fcngclolaan             B a r a n gl t 4 i l i k N e g a r a l a i n n v a d i c a b u t d a n d i n l ' a t a k a n
                  <
       t i c l a lb e r l a k u .
(2)    I ( c f c t r t r t a t r k n i s p e n g c l o l a a r r a r a n gN ' l i l i kN e g a r a1 ' a n gt e l a h a d a
                               c                             B
       s e b e l u m b e r l a k u n y aP e r a t u r a nN 4 e n t e r I ( e u a n g a r r n i , s e p a n j a n g
                                                                                  i                i
                                  r
       b e l u m c t i a t r r l c b i h l a n j u t c l a n H d a k l r e r t e n t a n g ad e n g a nP e r a t u r a n
                                                                                              n
       N 4 e u t e rK e u a n g a n n i m a s i h t e t a p d a p a t c l i l a k s a n a k ap a l i n g l a n r a
                          i                i                                                            n
       samp'rai       dcrrgan       tarrggal Desember
                                                31                    2007.
                                                                          K
                                                              MENTERIEUANGAN
                                                              R E P U B L I IK O O N E S I A
                                                                             N



                                                                                           l
                                                                                    P a s a1 7
                                  M
                  P e r a t u r a n e n t c r i K e u a n g a nn i m u l a i b e r l a k up a d a t a n g g a lr i i t e t a p k a n
                                                              i

                  A g a r s e t i a p o r a n g m e n g e t a h u i , e m e r i n t a h k a r p e n g u l n u n r a nP e r a t u r a n
                                                                    m                         r
                  M e n t e r i K e u a n g a n i n i d e n g a n p e r r e m p a t a n n ) , al a l a n r B e r i t a N e g a r a
                                                                                                 r
                  R e p u b l i kI n d o n e s i a .


                                                                                                        cii
                                                                                       Ditetapkan Jakar ta
                                                                                       p a d at a r r g g a l Se pt e m b r 2 0 0 7
                                                                                                           4            e

                                                                                            K-EUANGAN,
                                                                                      MeNTERI
                                                                                                nd
                                                                                      SIUIvIULYAM IDRAWATI
                                                                                                 n
S a l i n a ns c s u l t d c n s l t t tl t s l i n v l t .
                         i



                                           p u r t e : nnc

				
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