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Daftar

PENGEMBALIAN KELEBIHAN PELIMPAHAN OLEH BANK / POS PERSEPSI 

  • Hal-Hal yang menyebabkan Bank/Pos Persepsi mengajukan permintaan pengembalian :
    • Terjadi kesalahan perekaman / penginputan surat setoran (SSP/SSPCP/SSBP/SSPB)  misalnya : nominal SSP sebesar Rp. 10.000,- namun direkam oleh Bank/Pos Persepsi sebesar Rp. 100.000,-. Sehingga dalam hal ini Bank/Pos dapat mengajukan permintaan pengembalian ke KPPN selsisih nya sebesar Rp. 90.000,-.
    • Terjadi Kelebihan pelimpahan ke Bank Tunggak/Bank Indonesia/Bank Operasional III PBB misalnya Bank BRI Cabang Bima melaporkan penerimaan negara persepsi pada tanggal 25 Nopember 2013 ke KPPN Bima sebesar Rp. 15.000.000,- Namun pelimpahan ke Bank Indonesia sebesar Rp. 150.000.000.
  • Sesuai Peraturan Direktur Jenderal Perbendaharaan Nomor : Per-65/PB/2007 Pengajuan Permintaan Pengembalian diajukan dengan Format tersendiri dan melampirkan :
    • Fotokopi surat setoran (SSP/SSPCP/SSBP/SSPB) dan bukti penerimaan negara (BPN).
    • Laporan Harian Penerimaan (Terdiri dari Rekapitulasi Penerimaan dan Pelimpahan, Rekap Nota Kredit, Nota Debet pelimpahan dan Daftar Nominatif Penerimaan)
    • Rekening Koran (Rekening kas negara).
  • Penerbitan SPM Pengembalian Penerimaan (SPM-PP)
    • Atas pengajuan permintaan tersebut setelah diadakan pemeriksaan pembukuan dan dinilai benar KPPN (Seksi Verifikasi dan akuntasi) menerbitkan Surat Keterangan Telah dibukukan (SKTB) dan Surat Persetujuan Pembayaran Pengembalian Pendapatan (SKP4) dan menyerahkan dokumen tersebut kepada seksi Bank untuk diterbitkan SPM PP oleh Kasubbag Umum atas dasar SPP PP oleh Seksi Bank.
    • SPM PP diajukan dengan melampirkan SKTB dan SKP4 dengan dasar pembayaran Peraturan Direktur Jenderal Perbendaharaan Nomor : Per-65/PB/2007, SKTB dan SKP4. 
  • Norma Waktu   :  Maksimal 5 Hari Kerja Setelah Berkas Diterima Secara Lengkap
  • Biaya              :  Tanpa Biaya

 

Dasar hukum : Per-65/PB/2007

 

 

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