MINISTER OF FINANCE OF THE REPUBLIC OF

COPY OF

THE REGULATION OF MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 230/PMK.07/2012

CONCERNING

UNDERPAYMENT ALLOCATION OF SHARED FUND OF TOBACCO PRODUCT EXCISE IN FISCAL YEAR 2011

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering : whereas in order to stipulate underpayment allocation of shared fund of Tobacco Product Excise Fiscal Year 2011, which has been allocated in the Law No. 19 of 2012 on State Revenues and Expenditures Budget Fiscal Year 2013, it is necessary to stipulate Regulation of the Minister of Finance on Underpayment Allocation of Shared Fund of Tobacco Product Excise Fiscal Year 2011;

In the view of : 1. Law Number 11 of 1995 on Customs (State Gazette of the Republic of Indonesia of 1995 Number 76, Supplement of The State Gazette of the Republic of Indonesia Number 3613) as has been amended by Law No. 39 of 2007 (State Gazette of the Republic of Indonesia of 2007 Number 105, Supplement of The State Gazette of the Republic of Indonesia Number 4755);

2. Law Number 33 of 2004 on Financial Balance between the Central and Regional Governments (State Gazette of the Republic of Indonesia of 2004 Number 126, Supplement of The State Gazette of the Republic of Indonesia Number 4438);

3. Law Number 19 of 2012 on State Revenues and Expenditures Budget Fiscal Year 2013 (State Gazette of the Republic of Indonesia of 2012 Number 228, Supplement of The State Gazette of the Republic of Indonesia Number 5361);

4. Government Regulation Number 55 of 2005 on Fund Balance (State Gazette of the Republic of Indonesia of 2004 Number 137, Supplement of The State Gazette of the Republic of Indonesia Number 4575);

5. Minister of Finance Regulation No. 84/PMK.07/2008 on the Utilization of Shared Fund or Dana Bagi Hasil (DBH) of

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Tobacco Excise and Sanction Upon Abusing the Allocation of Shared Fund of Tobacco Product Excise as has been amended by Regulation of the Minister of Finance Number20/PMK.07/2009;

6. Regulation of Minister of Finance Number 06/PMK.07/2012 on Implementation and Accountability of Block Grants Budget;

7. Regulation of Minister of Finance No. 165/PMK.07/2012 on the Allocation of Block Grants Budget;

BE IT HEREBY RESOLVED:

To enact : THE REGULATION OF MINISTER OF FINANCE ON UNDERPAYMENT ALLOCATION OF SHARED FUND OF TOBACCO PRODUCT EXCISE FOR FISCAL YEAR 2011.

Article 1

Underpayment Allocation of Shared Fund of Tobacco Product Excise for Fiscal Year 2011 is a deficit between Definitive Allocation of Shared Fund of Tobacco Product Excise Fiscal Year 2011 with Shared Fund of Tobacco Product Excise based on the realization of Shared Fund of Tobacco Product Excise Fiscal Year 2011.

Article 2

(1) Underpayment Allocation of Shared Fund of Tobacco Product Excise Fiscal Year 2011 is Rp91,584,683,712.00 (ninety one billion, five hundred and eighty four million, six hundred and eighty three thousand, seven hundred twelve rupiah).

(2) The detail of Underpayment Allocation of Shared Fund of Tobacco Product Excise is stated in the Appendix which is an integral part of this Regulation.

Article 3

(1) Underpayment Allocation of Shared Fund of Tobacco Product Excise as referred to in Article 1 shall be implemented at once, at the latest in March 2013.

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(2) Underpayment Allocation of Shared Fund of Tobacco Product Excise shall be implemented in accordance with the provisions of the legislation.

Article 4

Underpayment Allocation of Shared Fund of Tobacco Product Excise shall be used for the activities of Shared Fund in accordance with the provisions of the legislation.

Article 5

Regulation shall come into force on the date of promulgation.

For public cognizance, this Regulation of Minister shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta on December 26, 2012 MINISTER FINANCE OF THE REPUBLIC OF INDONESIA,

Signed,

AGUS D.W. MARTOWARDOJO

Promulgated in Jakarta on December 26, 2012 MINISTER OF JUSTICE AND HUMAN RIGHTS OF THE REPUBLIC OF INDONESIA,

Signed AMIR SYAMSUDIN

STATE GAZETTE OF THE REPUBLIC OF INDONESIA OF 2012 NUMBER 1325

APPENDIX REGULATION OF THE MINISTER OF FINANCE NUMBER 230/PMK.07/2012 ON UNDERPAYMENT ALLOCATION OF SHARED FUND OF TOBACCO PRODUCT EXCISE IN FISCAL YEAR 2011

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

MINISTER OF FINANCE

THE REPUBLIC OF INDONESIA

UNDERPAYMENT ALLOCATION OF SHARED FUND OF TOBACCO PRODUCT EXCISE IN FISCAL YEAR 2011 (in rupiah) NO PROVINCE//MUNICIPALITY TOTAL

I Total of Aceh Province 199,832,481 1 Aceh Province 59,949,745 2 Aceh Barat Regency 3,330,541 3 Aceh Besar Regency 3,330,541 4 Aceh Selatan Regency 3,330,541 5 Aceh Singkil Regency 3,330,541 6 Aceh Tengah Regency 15,986,599 7 Aceh Tenggara Regency 3,330,541 8 Aceh Timur Regency 3,330,541 9 Aceh Utara Regency 3,330,541 10 Bireuen Regency 3,330,541 11 Aceh Pidie Regency 15,986,599 12 Simeulue Regency 3,330,541 13 Banda Aceh Municipality 3,330,541 14 Sabang Municipality 3,330,541 15 Langsa Municipality 3,330,541 16 Lhokseumawe Municipality 3,330,541 17 Nagan Raya Regency 3,330,541 18 Aceh Jaya Regency 3,330,541 19 Aceh Barat Daya Regency 3,330,541 20 Gayo Lues Regency 15,986,599 21 Aceh Tamiang Regency 3,330,541 22 Bener Meriah Regency 15,986,599 23 Pidie Jaya Regency 15,986,599

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NO PROVINCE/REGENCY/MUNICIPALITY TOTAL

24 Subulussalam Municipality 3,330,541 II Total of North Sumatera Province 658,825,455 1 North Sumatera Province 197,647,636 2 8,213,165 3 21,913,678 4 14,907,168 5 46,619,211 6 Labuhan Batu Regency 7,245,939 7 9,716,809 8 6,620,240 9 6,127,818 10 71,983,278 11 Tapanuli Selatan Regency 6,581,638 12 Tapanuli Tengah Regency 6,852,859 13 Tapanuli Utara Regency 59,778,423 14 Toba 5,895,127 15 Municipality 6,308,992 16 Municipality 15,646,482 17 Pematang Siantar Municipality 41,818,664 18 Municipality 5,979,323 19 Tanjung Balai Municipality 5,743,668 20 Municipality 6,332,887 21 Padang Sidempuan Municipality 6,304,288 22 5,547,372 23 Nias Selatan Regency 6,338,588 24 Humbang Hasundutan Regency 21,416,927 25 11,011,819

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NO PROVINCE/REGENCY/MUNICIPALITY TOTAL

26 Samosir Regency 6,077,113 27 Batu Bara Regency 7,063,234 28 Padang Lawas Utara Regency 6,391,666 29 6,393,668 30 Labuhan Batu Selatan Regency 6,717,818 31 Labuhan Batu Utara Regency 6,871,536 32 Nias Utara Regency 5,569,616 33 Nias Barat Regency 5,628,309 34 Gunung Sitoli Municipality 5,560,493 III Total of West Sumatera Province 353,120,467 1 West Sumatera Province 105,936,140 2 Limapuluh Kota Regency 88,996,023 3 Agam Regency 14,707,818 4 Kepulauan Mentawai Regency 5,575,586 5 Padang Pariaman Regency 5,575,586 6 Pasaman Regency 13,860,070 7 Pesisir Selatan Regency 5,575,586 8 Sijunjung Regency 5,575,586 9 Solok Regency 15,958,427 10 Tanah Datar Regency 15,414,146 11 Bulat Tinggi Municipality 5,575,586 12 Padang Panjang Municipality 5,575,586 13 Padang Municipality 5,575,586 14 Payakumbuh Municipality 16,133,762 15 Sawahlunto Municipality 15,207,046 16 Solok Municipality 5,575,586 17 Pariaman Municipality 5,575,586

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NO PROVINCE/REGENCY/MUNICIPALITY TOTAL

18 Pasaman Barat Regency 5,575,586 19 Dharmasraya Regency 5,575,586 20 Solok Selatan Regency 5,575,586 IV Total of Kepulauan Riau Province 362,130,562 1 Kepulauan Riau Province 108,639,169 2 Bintan Regency 18,106,528 3 Natuna Regency 18,106,528 4 Karimun Regency 18,106,528 5 Batam Municipality 144,852,225 6 Tanjung Pinang Municipality 18,106,528 7 Lingga Regency 18,106,528 8 Kepulauan Anambas Regency 18,106,528 V Total of Jambi Province 483,363,826 1 Jambi Province 145,009,148 2 Batanghari Regency 14,500,915 3 Bungo Regency 14,500,915 4 Kerinci Regency 193,345,530 5 Merangin Regency 14,500,915 6 Muaro Jambi Regency 14,500,915 7 Sarolangun Regency 14,500,915 8 Tanjung Jabung Barat Regency 14,500,915 9 Tanjung Jabung Timur Regency 14,500,915 10 Tebo Regency 14,500,915 11 Jambi Municipality 14,500,915 12 Sungai Penuh Municipality 14,500,915 VI Total of South Sumatera Province 137,146,872 1 South Sumatera Province 41,144,062

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NO PROVINCE/REGENCY/MUNICIPALITY TOTAL

2 Lahat Regency 13,714,687 3 Musi Banyuasin Regency 2,742,937 4 Musi Rawas Regency 2,742,937 5 Muara Enim Regency 2,742,937 6 Ogan Komering Ilir Regency 2,742,937 7 Ogan Komering Ulu Regency 2,742,937 8 Palembang Municipality 2,742,937 9 Pagar Alam Municipality 13,714,687 10 Lubuk Linggau Municipality 13,714,687 11 Prabumulih Municipality 2,742,937 12 Banyuasin Regency 2,742,937 13 Ogan Ilir Regency 2,742,937 14 OKU Timur Regency 13,714,687 15 OKU Selatan Regency 13,714,687 16 Empat Lawang Regency 2,742,937 VII Total of Province 719,449,910 1 Lampung Province 215,834,973 2 Lampung Barat Regency 1,7,625,756 3 Lampung Selatan Regency 31,370,470 4 Lampung Tengah Regency 93,958,011 5 Lampung Utara Regency 24,007,231 6 Lampung Timur Regency 115,556,848 7 47,324,157 8 15,416,784 9 17,380,315 10 Municipality 15,416,784 11 Municipality 18,484,801

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NO PROVINCE/REGENCY/MUNICIPALITY TOTAL

12 33,824,884 13 42,415,330 14 15,416,784 15 Tulang Bawang Barat Regency 15,416,784 VIII Total of DKI Jakarta Province 112,681,802 1 DKI Jakarta Province 112,681,802 IX Total of West Java Province 7,106,096,796 1 West Java Province 2,131,829,040 2 Bandung Regency 163,972,529 3 Bekasi Regency 780,726,376 4 Bogor Regency 75,312,723 5 Ciamis Regency 118,921,757 6 Cianjur Regency 119,766,911 7 Cirebon Regency 134,676,106 8 Garut Regency 452,578,671 9 Indramayu Regency 82,551,067 10 Karawang Regency 530,790,118 11 Kuningan Regency 108,955,794 12 Majalengka Regency 358,854,581 13 Purwakarta Regency 115,869,327 14 Subang Regency 136,391,551 15 Sukabumi Regency 97,632,721 16 Sumedang Regency 413,103,579 17 Tasikmalaya Regency 111,477,304 18 Bandung Municipality 103,963,245 19 Bekasi Municipality 87,320,219 20 Bogor Municipality 77,773,349

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NO PROVINCE/REGENCY/MUNICIPALITY TOTAL

21 Cirebon Municipality 320,383,266 22 Depok Municipality 105,166,661 23 Sukabumi Municipality 101,852,445 24 Cimahi Municipality 83,644,634 25 Tasikmalaya Municipality 102,184,560 26 Banjar Municipality 98,100,954 27 Bandung Barat Regency 92,297,311 X Total of Banten Province 430,637,918 1 Banten Province 129,191,272 2 Lebak Regency 21,531,893 3 Pandeglang Regency 21,531,893 4 Serang Regency 122,580,335 5 Tangerang Regency 21,531,893 6 Cilegon Municipality 21,531,893 7 Tangerang Municipality 21,531,893 8 Serang Municipality 49,674,951 9 Tangerang Selatan Municipality 21,531,893 XI Total of Central Java Province 21,570,520,810 1 Central Java Province 6,471,156,243 2 Banjarnegara Regency 217,994,292 3 Banyumas Regency 201,921,662 4 Batang Regency 325,130,473 5 Blora Regency 311,411,499 6 Boyolali Regency 542,076,244 7 Brebes Regency 199,592,725 8 Cilacap Regency 200,718,481 9 Demak Regency 538,277,036

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NO PROVINCE/REGENCY/MUNICIPALITY TOTAL

10 Grobogan Regency 293,300,791 11 Jepara Regency 642,514,636 12 Karanganyar Regency 292,963,441 13 Kebumen Regency 231,569,989 14 Kendal Regency 1,031,306,920 15 Klaten Regency 630,269,669 16 Kudus Regency 3,767,720,453 17 Magelang Regency 481,889,130 18 Pati Regency 279,830,363 19 Pekalongan Regency 201,1 11,280 20 Pemalang Regency 202,243,084 21 Purbalingga Regency 229,838,789 22 Purworejo Regency 234,283,738 23 Rembang Regency 210,380,595 24 Semarang Regency 244,483,856 25 Sragen Regency 223,078,848 26 Sukoharjo Regency 241,853,192 27 Tegal Regency 218,570,209 28 Temanggung Regency 875,318,285 29 Wonogiri Regency 197,593,948 30 Wonosobo Regency 375,525,394 31 Magelang Municipality 194,566,131 32 Pekalongan Municipality 229,249,746 33 Salatiga Municipality 225,389,599 34 Semarang Municipality 374,573,250 35 Surakarta Municipality 231,359,599 36 Tegal Municipality 201,457,219

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NO PROVINCE/REGENCY/MUNICIPALITY TOTAL

XII Total of D.I Yogyakarta Province 1,297,684,156 1 Provinsi D.I. Yogyakarta Province 389,305,247 2 Bantul Regency 259,536,831 3 Gunung Kidul Regency 129,768,416 4 Kulon Progo Regency 194,652,623 5 Sleman Regency 181,675,782 6 Yogyakarta Municipality 142,745,257 XIII Total of East Java Province 46,386,554,939 1 Total of East Java Province 13,915,966,482 2 Bangkalan Regency 405,094,464 3 Banyuwangi Regency 473,654,485 4 Blitar Regency 628,849,223 5 Bojonegoro Regency 1,318,888,700 6 Bondowoso Regency 842,689,293 7 Gresik Regency 407,356,712 S Jember Regency 819,287,172 9 Jombang Regency 707,279,279 10 Kediri Regency 1,683,334,971 11 Lamongan Regency 817,813,831 12 Lumajang Regency 490,168,853 13 Madiun Regency 486,711,622 14 Magetan Regency 440,487,512 15 Malang Regency 2,053,626,804 16 Mojokerto Regency 505,465,739 17 Nganjuk Regency 770,747,931 18 Ngawi Regency 702,591,546 19 Pacitan Regency 420,202,325

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NO PROVINCE/REGENCY/MUNICIPALITY TOTAL

20 Pamekasan Regency 1,786,403,044 21 Pasuruan Regency 1,625,612,784 22 Ponorogo Regency 470,741,306 23 Probolinggo Regency 1,059,359,471 24 Sampang Regency 473,650,629 25 Sidoarjo Regency 866,582,258 26 Situbondo Regency 600,923,079 27 Sumenep Regency 975,283,121 28 Trenggalek Regency 43 1,719,910 29 Tuban Regency 549,987,255 30 Tulungagung Regency 1,084,068,275 31 Blitar Municipality 516,461,255 32 Kediri Municipality 3,397,227,079 33 Madiun Municipality 387,805,472 34 Malang Municipality 1,372,247,931 35 Mojokerto Municipality 456,478:572 36 Pasuruan Municipality 389,383,560 37 Probolinggo Municipality 376,818,620 38 Surabaya Municipality 1,260,645,299 39 Batu Municipality 414,939,076 XIV Total Central Kalimantan Province 123,933,423 1 Central Kalimantan Province 37,180,027 2 Barito Selatan Regency 2,860,002 3 Barito Utara Regency 2,860,002 4 Kapuas Regency 2,860,002 5 Kotawaringin Barat Regency 2,860,002 6 Kotawaringin Timur Regency 2,860,002

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NO PROVINCE/REGENCY/MUNICIPALITY TOTAL

7 Palangkaraya Municipalty 2,860,002 8 Barito Timur Regency 2,860,002 9 Murung Raya Regency 2,860,002 10 Pulang Pisau Regency 49,573,369 11 Gunung Mas Regency 2,860,002 12 Lamandau Regency 2,860,002 13 Sukamara Regency 2,860,002 14 Katingan Regency 2,860,002 15 Seruyan Regency 2,860,002 XV Total of North Province 344,514,915 1 North Sulawesi Province 103,354,475 2 Bolaang Mongondow Regency 7,382,462 3 Minahasa Regency 7,382,462 4 Sangihe Regency 7,382,462 5 Bitung Municipality 7,382,462 6 Manado Municipality 7,382,462 7 Kepulauan Talaud Regency 7,382,462 8 Minahasa Selatan Regency 7,382,462 9 Tomohon Municipality 7,382,462 10 Minahasa Utara Regency 7,382,462 11 Kotamobagu Municipality 7,382,462 12 Bolaang Mongondow Utara Regency 7,382,462 13 Kep, Siau Tagulandang Biaro Regency 7,382,462 14 Minahasa Tenggara Regency 7,382,462 15 Bolaang Mongondow Timur Regency 137,805,966 16 Bolaang Mongondow Selatan Regency 7,382,462 XVI Total of Central Sulawesi Province 141,792,289

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NO PROVINCE/REGENCY/MUNICIPALITY TOTAL

1 Central Sulawesi Province 42,537,687 2 Banggai Regency 5,317,211 3 Banggai Kepulauan Regency 5,317,211 4 Buol Regency 18,905,639 5 Toli-Toli Regency 18,905,639 6 Donggala Regency 5,317,211 7 Morowali Regency 5,317,211 8 Poso Regency 5,317,211 9 Palu Municipality 18,905,639 10 Parigi Moutong Regency 5,317,211 11 Tojo Una Una Regency 5,317,211 12 Sigi Regency 5,317,211 XVII Total of Province 544,033,168 1 South Sulawesi Province 163,209,950 2 7,280,353 3 7,757,728 4 44,280,940 5 11,074,136 6 6,800,415 7 6,800,415 8 6,800,415 9 6,824,775 10 Luwu Utara Regency 6,800,415 11 6,800,415 12 Pangkajene Kepulauan Regency 6,871,786 13 6,800,415 14 Selayar Regency 6,800,415

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NO PROVINCE/REGENCY/MUNICIPALITY TOTAL

15 Sidenreng Rappang Regency 6,800,415 16 35,861,711 17 150,287,717 18 6,800,415 19 7,525,237 20 7,783,370 21 Pare-pare Municipality 6,800,415 22 Municipality 6,800,415 23 Municipality 6,800,415 24 Luwu Timur Regency 6,800,415 25 Toraja Utara Regency 6,870,076 XVIII Total of Bali Province 561,695,238 1 Provinsi Bali 168,508,571 2 Badung Regency 18,723,175 3 Bangli Regency 20,093,711 4 Buleleng Regency 220,663,847 5 Gianyar Regency 39,326,156 6 Jembrana Regency 18,723,175 7 Karangasem Regency 19,487,080 8 Klungkung Regency 18,723,175 9 Tabanan Regency 18,723,175 10 Denpasar Municipality 18,723,175 XIX Total of West Nusa Tenggara Province 9,862,927,207 1 West Nusa Tenggara Province 2,958,878,162 2 Bima Regency 453,530,550 3 Dompu Regency 257,899,261 4 Lombok Barat Regency 698,783,425

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NO PROVINCE/REGENCY/MUNICIPALITY TOTAL

5 Lombok Tengah Regency 1,380,791,955 6 Lombok Timur Regency 2,564,378,928 7 Sumbawa Regency 468,345,462 8 Mataram Municipality 318,237,903 9 Bima Municipality 202,448,807 10 Sumbawa Barat Regency 235,631,454 11 Lombok Utara Regency 324,001,300 XX Total of Province 187,741,478 1 East Nusa Tenggara Province 56,322,443 2 3,518,729 3 14,164,117 4 2,898,544 5 Flores Timur Regency 2,682,021 6 Regency 2,682,021 7 Regency 27,728,257 8 2,682,021 9 2,682,021 10 7,705,372 11 Barat Regency 10,969,859 12 Sumba Timur Regency 4,528,617 13 Tengah Selatan Regency 3,209,226 14 Timor Tengah Utara Regency 2,682,021 15 Kupang Municipality 2,682,021 16 2,682,021 17 Manggarai Barat Regency 4,258,049 18 2,682,021 19 Sumba Barat Daya Regency 20,359,732

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NO PROVINCE/REGENCY/MUNICIPALITY TOTAL

20 Sumba Tengah Regency 2,682,021 21 Manggarai Timur Regency 2,682,021 22 5,258,322

TOTAL 91,584,683,712

Issued as a true copy MINISTER OF FINANCE OFHEAD OF GENERAL AFFAIRS THE REPUBLIC OF INDONESIA BUREAU Signed

HEAD OF MINISTRY T.U DEPARTMENT AGUS D. W MARTOWARDOJO Stamped

GIARTO NIP 195905201984021001