Minister of Finance Regulation No. 25/PMK.02/2013 on Calculation, Recognition, and Payment Procedures for Unfunded Past Service Liability of Civil Servant Old Age Savings Program Managed by PT Taspen (Persero)

Issued

Jan 16, 2013

Effective

Jan 16, 2013

Issuer

Indonesia, Kementerian Keuangan

Status

In force

§ 01

What this regulation does

Plain-English summary of the regulation's substance and how it affects PT PMA operations.

This regulation outlines the procedures for calculating, recognizing, and paying unfunded past service liabilities related to the Civil Servant Old Age Savings Program (Tabungan Hari Tua Pegawai Negeri Sipil) managed by PT Taspen (Persero). It primarily affects civil servants and the financial management of their retirement savings. Key obligations include accurate calculation of past service liabilities, timely recognition of these liabilities in financial statements, and ensuring proper payment processes are in place. The regulation interacts with other financial regulations governing public sector employee benefits and retirement savings, ensuring that civil servants receive their entitled benefits while maintaining financial accountability for the managing entity, PT Taspen (Persero). Investors and stakeholders involved in public sector financing or employee benefit programs should be aware of these procedures to ensure compliance and effective management of liabilities.

§ 02

Official text

For compliance and dispute work, cite the original Indonesian text directly.

Full Indonesian title

tentang HONORARIUM, GAJI, PENGHASILAN, UANG KEHORMATAN, TUNJANGAN, PENGHARGAAN, HAK LAINNYA

Open official text (JDIH)

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§ 06

Cite this page

Citation formats for legal briefs, academic papers, or journalism.

APA 7th edition

KBLI Directory. (2013). Other 25/PMK.02/2013/2013 — Minister of Finance Regulation No. 25/PMK.02/2013 on Calculation, Recognition, and Payment Procedures for Unfunded Past Service Liability of Civil Servant Old Age Savings Program Managed by PT Taspen (Persero). Retrieved from https://kbli.co.id/regulations/other-25-pmk-02-2013-2013

MLA 9th edition

KBLI Directory. "Other 25/PMK.02/2013/2013 — Minister of Finance Regulation No. 25/PMK.02/2013 on Calculation, Recognition, and Payment Procedures for Unfunded Past Service Liability of Civil Servant Old Age Savings Program Managed by PT Taspen (Persero)." KBLI.CO.ID, 2013, https://kbli.co.id/regulations/other-25-pmk-02-2013-2013.

Bluebook (legal)

Peraturan Menteri Keuangan Nomor 25/PMK.02/2013 Tahun 2013 tentang Tata Cara Perhitungan, Pengakuan, Dan Pembayaran Unfunded Past Service Liability Program Tabungan Hari Tua Pegawai Negeri Sipil Yang Dilaksanakan Oleh PT Taspen (Persero) (Indon.), summarized in Other 25/PMK.02/2013/2013, KBLI Directory, https://kbli.co.id/regulations/other-25-pmk-02-2013-2013 (last visited [date]).

Chicago (notes & bibliography)