PERPRES No. 113 Tahun 2020

Pasal 1

Rincian Anggaran Pendapatan dan Belanja Negara terdiri

atas rincian:

anggaran Pendapatan Negara;

anggaran Belanja Negara; dan

Pembiayaan Anggaran.

Pasal 2

Rincian anggaran Pendapatan Negara sebagaimana

dimaksud dalam Pasal 1 huruf a terdiri atas rincian:

Penerimaan Perpajakan tercantum dalam Lampiran I

yang merupakan bagian tidak terpisahkan dari

Peraturan Presiden ini; dan

Penerimaan Negara Bukan Pajak tercantum dalam

Lampiran II yang merupakan bagian tidak terpisahkan

dari Peraturan Presiden ini.

Pasal 3

Rincian anggaran Belanja Negara sebagaimana dimaksud

dalam Pasal 1 huruf b terdiri atas rincian:

anggaran Belanja Pemerintah Pusat; dan

anggaran Transfer ke Daerah dan Dana Desa.

Pasal 4

(1) Rincian anggaran Belanja Pemerintah Pusat

sebagaimana dimaksud dalam Pasal 3 huruf a terdiri

atas rincian:

anggaran Belanja Pemerintah Pusat pada Bagian

Anggaran kementerian negara/lembaga; dan

anggaran Belanja Pemerintah Pusat pada Bagian

Anggaran Bendahara Umum Negara.

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(2) Rincian anggaran Belanja Pemerintah Pusat pada

Bagian Anggaran kementerian negara/lembaga

sebagaimana dimaksud pada ayat (1) huruf a

tercantum dalam Lampiran III yang merupakan bagian

tidak terpisahkan dari Peraturan Presiden ini.

(3) Rincian anggaran Belanja Pemerintah Pusat pada

Bagian Anggaran Bendahara Umum Negara

sebagaimana dimaksud pada ayat (1) huruf b

tercantum dalam Lampiran IV yang merupakan bagian

tidak terpisahkan dari Peraturan Presiden ini, kecuali

anggaran program pengelolaan belanja lainnya.

(4) Rincian anggaran program pengelolaan belanja lainnya

sebagaimana dimaksud pada ayat (3) ditetapkan oleh

Menteri Keuangan.

Pasal 5

(1) Rincian anggaran Transfer ke Daerah dan Dana Desa

sebagaimana dimaksud dalam Pasal 3 huruf b terdiri

atas rincian:

anggaran Transfer ke Daerah; dan

Dana Desa.

(2) Rincian anggaran Transfer ke Daerah sebagaimana

dimaksud pada ayat (1) huruf a terdiri atas rincian:

Dana Bagi Hasil;

Dana Alokasi Umum;

Dana Alokasi Khusus Fisik;

Dana Alokasi Khusus Nonfisik;

Dana Insentif Daerah; dan

Dana Otonomi Khusus dan Dana Keistimewaan

Yogyakarta.

(3) Rincian anggaran Transfer ke Daerah dan Dana Desa

sebagaimana dimaksud pada ayat (1) menurut

provinsi/kabupaten/kota tercantum dalam Lampiran

V yang merupakan bagian tidak terpisahkan dari

Peraturan Presiden ini.

(4) Rincian Dana Bagi Hasil sebagaimana dimaksud pada

ayat (2) huruf a untuk Kurang Bayar Dana Bagi Hasil

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menurut provinsi/kabupaten/kota ditetapkan oleh

Menteri Keuangan.

(5) Rincian Dana Alokasi Khusus Nonfisik sebagaimana

dimaksud pada ayat (2) huruf d untuk Bantuan

Biaya Layanan Pengolahan Sampah menurut

provinsi/kabupaten/kota ditetapkan oleh Menteri

Keuangan.

(6) Rincian anggaran Transfer ke Daerah sebagaimana

dimaksud pada ayat (2) untuk Dana Alokasi Khusus

Nonfisik menjadi dasar bagi menteri teknis/pimpinan

lembaga untuk menetapkan petunjuk teknis Dana

Alokasi Khusus Nonfisik pada masing-masing jenis

paling lama 1 (satu) bulan setelah Peraturan Presiden

ini diundangkan.

(7) Perubahan rincian anggaran Transfer ke Daerah dan

Dana Desa sebagaimana dimaksud pada ayat (3)

sebagai akibat dari:

perubahan data; dan/atau

kesalahan hitung,

ditetapkan oleh Menteri Keuangan.

Pasal 6

(1) Rincian Anggaran Pendidikan tercantum dalam

Lampiran VI yang merupakan bagian tidak

terpisahkan dari Peraturan Presiden ini.

(2) Anggaran Pendidikan sebagaimana dimaksud pada

ayat (1) termasuk dana abadi investasi pemerintah di

bidang Pendidikan sebesar Rp29.000.000.000.000,00

(dua puluh sembilan triliun rupiah) untuk:

pengembangan pendidikan nasional;

penelitian;

kebudayaan; dan

perguruan tinggi.

(3) Ketentuan mengenai bentuk, skema, dan cakupan

bidang yang dapat dibiayai menggunakan hasil

pengelolaan dana abadi sebagaimana dimaksud pada

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ayat (2) dilaksanakan sesuai dengan ketentuan

peraturan perundang-undangan.

Pasal 7

(1) Rincian Pembiayaan Anggaran sebagaimana dimaksud

dalam Pasal 1 huruf c tercantum dalam Lampiran VII

yang merupakan bagian tidak terpisahkan dari

Peraturan Presiden ini.

(2) Pembiayaan Anggaran yang belum dirinci dalam

Lampiran VII sebagaimana dimaksud pada ayat (1)

ditetapkan oleh Menteri Keuangan.

(3) Pergeseran rincian Pembiayaan Anggaran dan

penggunaannya ditetapkan oleh Menteri Keuangan.

Pasal 8

(1) Perubahan rincian anggaran Belanja Pemerintah Pusat

berupa:

perubahan anggaran belanja yang bersumber dari

Penerimaan Negara Bukan Pajak termasuk

penggunaan saldo kas Badan Layanan Umum;

perubahan anggaran belanja yang bersumber dari

pinjaman termasuk pinjaman baru untuk

penanggulangan bencana;

pergeseran anggaran antarprogram dalam 1 (satu)

Bagian Anggaran untuk penanggulangan

bencana;

perubahan anggaran belanja yang bersumber dari

hibah termasuk hibah yang diterushibahkan;

perubahan anggaran belanja yang bersumber dari

klaim asuransi Barang Milik Negara;

perubahan anggaran belanja dalam rangka

penanggulangan bencana;

pergeseran Bagian Anggaran 999.08 (Bendahara

Umum Negara Pengelola Belanja Lainnya) ke

Bagian Anggaran kementerian negara/lembaga,

antarsubbagian anggaran dalam Bagian Anggaran

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999 (BA BUN) atau antar keperluan dalam Bagian

Anggaran 999.08;

pergeseran anggaran belanja yang dibiayai dari

Penerimaan Negara Bukan Pajak antarsatuan

kerja dalam 1 (satu) program yang sama atau

antarprogram dalam satu Bagian Anggaran;

perubahan anggaran belanja yang bersumber dari

Surat Berharga Syariah Negara untuk

pembiayaan kegiatan/proyek kementerian

negara/lembaga termasuk penggunaan sisa dana

penerbitan Surat Berharga Syariah Negara yang

tidak ada tahun 2020 untuk membiayai

pelaksanaan lanjutan kegiatan/proyek tersebut

pada Tahun Anggaran 2021 termasuk dalam

rangka penyelesaian kegiatan/proyek yang

diberikan penambahan waktu sebagai dampak

pandemi Corona Virus Disease 2019 (COVID-19);

pergeseran anggaran antarprogram dalam 1 (satu)

Bagian Anggaran yang bersumber dari rupiah

murni untuk memenuhi kebutuhan belanja

operasional;

pergeseran anggaran antarprogram dalam 1 (satu)

Bagian Anggaran untuk memenuhi kebutuhan

pengeluaran yang tidak diperkenankan (ineligible

expenditure) atas kegiatan yang dibiayai dari

pinjaman dan/atau hibah luar negeri;

pergeseran anggaran antarprogram dalam rangka

penyelesaian restrukturisasi kementerian

negara/lembaga;

pergeseran anggaran antarprogram dalam unit

eselon I yang sama;

Perubahan anggaran Belanja Pemerintah Pusat

berupa perubahan pagu untuk pengesahan

belanja dan penerimaan pembiayaan dan/atau

pendapatan hibah yang bersumber dari

pinjaman/hibah termasuk pinjaman/hibah yang

diterushibahkan yang telah closing date;

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Perubahan anggaran Belanja Pemerintah Pusat

berupa penambahan pagu karena luncuran

Rupiah Murni Pendamping dalam Daftar Isian

Pelaksanaan Anggaran Tahun 2020 yang tidak

terserap untuk pembayaran uang muka kontrak

kegiatan yang dibiayai pinjaman luar negeri;

perubahan pembayaran program pengelolaan

subsidi berdasarkan perubahan asumsi dasar

ekonomi makro, perubahan parameter, dan/atau

pembayaran kekurangan subsidi tahun-tahun

sebelumnya;

perubahan pembayaran investasi pada

organisasi/lembaga keuangan

internasional/badan usaha internasional sebagai

akibat dari perubahan selisih kurs;

perubahan kewajiban yang timbul dari

penggunaan dana Saldo Anggaran Lebih,

Penarikan Pinjaman Tunai, penerbitan Surat

Berharga Negara dan/atau pemanfaatan saldo

kas Badan Layanan Umum sebagai akibat

tambahan pembiayaan;

realokasi anggaran bunga utang sebagai dampak

dari perubahan komposisi instrumen pembiayaan

utang dalam rangka menjaga ketahanan ekonomi

dan fiskal;

pergeseran anggaran dalam satu atau antar

provinsi/kabupaten/kota dan/atau antar

kewenangan untuk kegiatan dalam rangka tugas

pembantuan, urusan bersama, dan/atau

dekonsentrasi;

penggunaan sisa dana penerbitan Surat Berharga

Negara yang tidak terserap pada Tahun Anggaran

2020 untuk membiayai pelaksanaan lanjutan

kegiatan Penanganan Pandemi Corona Virus

Disease 2019 (COVID-19) dan/atau pemulihan

ekonomi nasional pada Tahun Anggaran 2021,

ditetapkan oleh Menteri Keuangan.

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(2) Perubahan anggaran sebagaimana dimaksud pada

ayat (1) berupa perubahan rincian anggaran yang

disebabkan oleh penambahan atau pengurangan

anggaran belanja kementerian negara/lembaga

dan/atau Bagian Anggaran Bendahara Umum Negara

termasuk pergeseran rincian anggarannya.

(3) Ketentuan mengenai tata cara perubahan dan

pergeseran anggaran Belanja Pemerintah Pusat

sebagaimana dimaksud pada ayat (1) diatur dengan

Peraturan Menteri Keuangan.

Pasal 9

(1) Perubahan rincian dari Pembiayaan Anggaran yang

berasal dari perubahan pagu Pemberian Pinjaman

kepada Badan Usaha Milik Negara/Pemerintah Daerah

sebagai akibat dari:

penambahan pagu Pemberian Pinjaman karena

percepatan atau lanjutan penarikan;

penambahan pagu Pemberian Pinjaman di tahun

anggaran 2020 yang tidak terserap;

pengurangan pagu Pemberian Pinjaman;

dan/atau

pengesahan atas Pemberian pinjaman luar negeri

yang telah closing date,

ditetapkan oleh Menteri Keuangan.

(2) Ketentuan mengenai tata cara perubahan pagu

Pemberian Pinjaman kepada Badan Usaha Milik

Negara/Pemerintah Daerah sebagaimana dimaksud

pada ayat (1) diatur dengan Peraturan Menteri

Keuangan.

Pasal 10

Rincian Anggaran Belanja Pemerintah Pusat sebagaimana

dimaksud dalam Pasal 4 ayat (2) dan ayat (3), rincian

Anggaran Transfer ke Daerah dan Dana Desa sebagaimana

dimaksud dalam Pasal 5 ayat (1), dan rincian Pembiayaan

Anggaran sebagaimana dimaksud dalam Pasal 7 menjadi

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dasar penyusunan dan pengesahan masing-masing Daftar

Isian Pelaksanaan Anggaran Tahun Anggaran 2021.

Pasal 11

(1) Dalam hal terdapat pembentukan dan/atau

pengubahan kementerian negara/lembaga,

penyesuaian terhadap rincian alokasi anggaran

ditetapkan oleh Menteri Keuangan.

(2) Penyesuaian terhadap rincian alokasi anggaran sebagai

akibat pembentukan dan/atau pengubahan

kementerian negara/lembaga sebagaimana dimaksud

pada ayat (1) merupakan pergeseran alokasi anggaran

Belanja Pemerintah Pusat sebagaimana dimaksud

dalam Pasal 4.

(3) Rincian alokasi sebagaimana dimaksud pada ayat (1)

menjadi dasar revisi Daftar Isian Pelaksanaan

Anggaran.

Pasal 12

Dalam hal terdapat pengaturan yang diperlukan dalam

pengelolaan keuangan berdasarkan Peraturan Presiden ini

diatur dengan Peraturan Menteri Keuangan.

Pasal 13

Peraturan Presiden ini mulai berlaku pada tanggal

diundangkan.

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Agar setiap orang mengetahuinya, memerintahkan

pengundangan Peraturan Presiden ini dengan

penempatannya dalam Lembaran Negara Republik

Indonesia.

Ditetapkan di Jakarta

pada tanggal 27 November 2020

PRESIDEN REPUBLIK INDONESIA,

ttd.

JOKO WIDODO

Diundangkan di Jakarta

pada tanggal 27 November 2020

MENTERI HUKUM DAN HAK ASASI MANUSIA

REPUBLIK INDONESIA,

ttd.

YASONNA H. LAOLY

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