Lembaga negara yang independen yang mempunyai fungsi, tugas, dan wewenang pengaturan, pengawasan, pemeriksaan, dan penyidikan.
7. PMK 81 2009 Establishing or accruing reserve funds that are deductible as cost.pdf
Minister of Finance Number 81/PMK.03/2009 on Establishing or Accruing Reserve Funds that are Deductible as Cost