Tujuan dikeluarkannya Keputusan Menteri Keuangan Nomor 914/KMK.01/2016 tanggal 20 Desember 2016 ini adalah bertujuan untuk melakukan kegiatan publikasi media cetak dan elektronik dalam rangka pelayanan informasi keuangan dan kekayaan negara serta kebijakan pengelolaan keuangan negara kepada para pemangku kepentingan yang berbahasa Inggris. Sehingga untuk menyeragamkan penggunaan istilah/terminologi keuangan dan perpajakan di lingkungan Kementerian Keuangan, Menteri Keuangan menetapkan beberapa istilah dalam Bahasa Inggris sebagai berikut.
Daftar Istilah
|
Istilah dalam Bahasa Inggris
|
Administrasi Sengketa Pajak (ASP) | Tax Dispute Administration |
Agregasi | Aggregation |
Ajudikasi Non Litigasi | Non-litigation Adjudication |
Akses Informasi | Access to Information |
Akta Notaris | Notarial Deed |
Aktivasi Merek | Brand Acivation |
Aktivitas Investasi | Investing Activities |
Aktivitas Pendanaan | Financing Activities |
Akuisisi tanah | Land Acquisition |
Akumulasi Penyesuaian Nilai Wajar Investasi | Accumulated Revaluation of Fair Value Investment |
Akumulasi Penyusutan | Accumulated Depreciation |
Akun Kompensasi | Compensating Balance |
Akuntabilitas Kinerja Instansi Pemerintah (AKIP) | Performance Accountability of Government Institution |
Akuntan Publik | Public Accountant |
Akuntan Publik Asing | Foreign Public Accountant |
Akuntansi dan Pelaporan Keuangan (APK) | Accounting and Financial Reporting |
Akuntansi Keuangan Daerah | Local Financial Accounting |
Akuntansi Transfer ke Daerah | Transfer Acounting to Local Government |
Alat Fiskal | Fiscal Tool(s) |
Alat Penilaian | Assessment Tool(s) |
Aliran Dana Masuk | Cash Inflow |
Aliran Kas Terdiskonto | Discounted Cash Flow |
Alokasi Dasar | Basic Allocation |
Analisa Beban Kerja (ABK) | Workload Analysis |
Analisa dan Pelacakan Kinerja Aset | Analysis and Tracking of Asset Performance |
Analisa Kelayakan | Feasibility Study |
Analisa Laporan Keuangan Perusahaan | Analysis of Enterprise Financial Report |
Analisa Laporan Kinerja Keuangan Perusahaan | Analysis of Enterprise Financial Performace Report |
Analisis Biaya dan Manfaat Sosial | Social Cost-Benefit Analysis |
Analisis Dampak Bisnis | Business Impact Analysis |
Analisis Dampak Kegagalan Komponen | Component Failure Impact Analysis |
Analisis dan Evaluasi Keuangan Daerah | Local Financial Analysis and Evaluation |
Analisis Kebutuhan Diklat (AKD) | Training Needs Assessment/Analysis |
Analisis Ketiadaan/Kegagalan Sistem | Systems Failure Analysis |
Analisis Keuangan | Financial Analysis |
Analisis Mengenai Dampak Lingkungan (AMDAL) | Environmental Impact Assessment |
Analisis Pemangku Kepentingan | Stakeholder Analysis |
Analisis Pengembangan Tanah | Land Development Analysis |
Analisis Perekonomian Daerah | Local Economic Analysis |
Analisis Permintaan dan Penawaran | Demand and Supply Analysis |
Anggaran Berbasis Gender | Gender-Responsive Budgeting |
Anggaran Berbasis Kinerja | Performance-Based Budgeting |
Anggaran Pendapatan dan Belanja Negara (APBN) | State Budget |
Anggaran Pendapatan dan Belanja Negara Perubahan (APBN-P) | Revised State Budget |
Angka Dasar | Baseline |
Angka Kredit Widyaiswara | Credit Point for Trainer(s) |
Anti Penipuan | Anti-Fraud |
Aparat Pengawas Internal Pemerintah (APIP) | Government Internal Supervisory Apparatus |
Aplikasi Antar Muka | Interface Application |
Aplikasi Penarikan Dana (APD) | Withdrawal Application |
Aplikasi Pengelolaan Barang Milik Negara (BMN) | Management Application of State-Owned Asset |
Aplikasi Perencanaan Kas Kantor Pelayanan Perbendaharaan Negara (APK) | Cash Forecasting Application of State Treasury Service Office |
Aplikasi Perencanaan Kas Satker (APS) | Cash Forecasting Application of Working Unit(s) |
Aplikasi Sistem Informasi Pengurusan Piutang Negara dan Lelang | Management Information System Application of State Receivable and Auction |
Arsip Aktif | Active Records |
Arsip Elektronik | Electronic Record |
Arsip Inaktif | Inactive Records |
Arsip Vital | Vital Records |
Arsiparis | Archivist |
Arus Ekonomi Lainnya | Other Economic Flows |
Arus Kas Bersih | Net Cash Flow |
Arus Kas Didiskontokan | Discounted Cash Flow |
Arus Kas Sebelum Pajak | Before-Tax Cash Flow |
Arus Kas Setelah Pajak | After-Tax Cash Flow |
Arus/Perpindahan Modal | Capital Movement |
Aset Berwujud | Tangible Asset(s) |
Aset Keuangan | Financial Asset(s) |
Aset Lancar | Current Asset(s) |
Aset Non Keuangan | Non-Financial Asset(s) |
Aset Non Produksi | Non-Productive Asset(s) |
Aset Pajak Tangguhan | Deferred Tax Asset(s) |
Aset Tegahan Eks Bea dan Cukai | Ex-Confiscated Asset(s) of Customs and Excises |
Aset Tetap | Fixed Asset(s) |
Aset Tidak Berwujud | Intangible Asset(s) |
Aset Tidak Lancar | Non-Current Asset(s) |
Aset Tua (Berumur) & Populasi Tua (Berumur) | Ageing Asset(s) & Ageing Population |
Aset Warisan | Hertiage Asset(s) |
Aset Yang Akan Datang | Future Asset(s) |
Aset Yang Telah Ada | Existing Asset(s) |
Asisten Pengajar | Teaching Assistant |
Asosiasi Profesi Akuntan Publik | Public Accountant Professional Association |
Assessor Profesional | Professional Assessor |
Atasan Pejabat Pengelola Informasi dan Dokumentasi (PPID) | Senior Manager of Information and Documentation |
Aturan Dasar | Rule of Thumb |
Audit Bersama | Joint Audit |
Audit Eksternal | External Audit |
Audit Hukum | Legal Audit |
Audit Internal | Internal Audit |
Audit Kepabeanan | Customs and Excises Audit |
Audit Tanah | Land Audit |
Auditi yang Diperiksa | Auditee |
Auditor/Pemeriksa | Auditor |
Autentikasi Arsip | Archive Authentication |
Badan Hukum | Legal Entity |
Badan Usaha | Business Entity |
Badan Usaha Milik Daerah (BUMD) | Local-Owned Enterprises |
Badan Usaha Milik Negara (BUMN) | State-Owned Enterprises |
Bagan Akun Standar (BAS) | Chart of Accounts |
Bagian Laba Bersih Perusahaan Asosiasi | Share of Results of Associates |
Bahan Ajar | Learning Materials |
Balai Lelang | Auction House |
Bangun Guna Serah | Build Own Transfer |
Bank Berdampak Sistemik | Systemically Important Bank (SIB) |
Bank Dalam Likuidasi (BDL) | Liquidated Banks |
Bank Garansi | Bank Guarantee |
Bank Penerima | Beneficiary Bank |
Bank Umum/Bank Komersial | Commercial Bank |
Bank/Pos Persepsi | Collecting Agent |
Bantuan Hukum timbal balik | Mutual Legal Assistance |
Bantuan Operasional Sekolah (BOS) | School Operational Assistance |
Bantuan Pemerintah Yang Belum Ditetapkan Statusnya (BPYBDS) | Undefined Status Government Assistance |
Bantuan Sosial | Social Assistance |
Barang bawaan | Personal effects |
Barang Jaminan | Collateral |
Barang Kena Pajak (BKP) | Taxable Goods |
Barang Komersil | Commercial Goods |
Barang Milik Negara | State-Owned Asset(s) |
Barang Muatan Kapal Tenggelam (BMKT) | Sunken Treasure |
Barang Rampasan Negara (BRN) | Seized State Asset(s) |
Barang yang dikuasai negara | Goods claimed by the state |
Barang yang dinyatakan tidak dikuasai | Unclaimed goods |
Barang yang menjadi milik negara | Goods that become state property |
Barter Obligasi | Bond Swap |
Basis Akrual | Accrual Basis |
Basis Data Profil Pribadi | Personal Profile Database |
Basis Kas Menuju Akrual | Cash Towards Accrual Basis |
Basis Pengetahuan | Knowledge Base |
Batal Demi Hukum | Void ab Initio |
Batas Atas Suku Bunga | Interest-Rate Cap |
Batas Kenaikan Harga Tanah yang Ditanggung Pemerintah | Land Capping |
Batas Maksimal Penggunaan Dana | Spending Limits |
Bea Cukai | Customs and Excises |
Bea Keluar | Export Duty(ies) |
Bea Lelang | Auction Fee |
Bea Masuk | Import Duty(ies) |
Bea Masuk Imbalan | Countervailing Duty(ies) |
Bea Masuk Tindakan Pembalasan | Retaliation |
Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) | Acquisition Duty of Right on Land and Building |
Beasiswa | Scholarship |
Beban Amortisasi Aset Tak Berwujud | Intangible Amortization Cost |
Beban Bunga dan Keuangan | Interest and Finance Charge |
Beban Non Operasional | Non-Operating Cost |
Beban Operasional | Operating Cost |
Beban Pajak Penghasilan | Income Tax Expense |
Beban Penjualan | Selling Expense |
Beban Penyisihan Utang | Debt Allowance Cost |
Beban Penyusutan Aset Tetap | Depreciation Cost for Fixed Asset(s) |
Beban Persediaan | Inventory Cost |
Beban Pokok Pendapatan | Cost of Revenue |
Beban Tangguhan | Deferred Charge |
Beban Umum dan Administrasi | General and Administrative Expenses |
Beban yang Masih Harus Dibayar | Accrued Expense |
Belajar dan Tukar Pengalaman | Bench Learning |
Belanja | Expenditure |
Belanja Bantuan Sosial | Social Assistance Expenditure |
Belanja Barang | Goods Expenditure |
Belanja Hibah | Grant Expenditure |
Belanja Lain-lain | Other Expenditure |
Belanja Modal | Capital Expenditure |
Belanja Pegawai | Personnel Expenditure |
Belanja Pensiun | Pension Expenditure |
Belanja Subsidi | Subsidy Expenditure |
Beli Utang | Leveraged Buyout |
Benda Bergerak | Personal Property |
Benda yang Nyata | Tangible Goods |
Bendahara Penerimaan | Revenue Treasurer |
Bendahara Pengeluaran | Expenditure Treasurer |
Bendahara Umum Negara (BUN) | State General Treasurer |
Beracara di Pengadilan | Litigation |
Berita Acara Hasil Negosiasi | Official Report of Negotiation |
Berita Acara Hasil Pelelangan | Official Report of Auction |
Berita Acara Hasil Pengadaan Langsung | Official Report of Direct Procurement |
Berita Acara Klarifikasi | Official Report of Clarification |
Berita Acara Pelaksanaan Ujian | Official Report of Examination Implementation |
Berita Acara Pembayaran | Official Report of Payment |
Berita Acara Pemeriksaan | Official Report of Investigation |
Berita Acara Pengambilan Keputusan Utang | Official Report of Loan Approval |
Berita Acara Penyelesaian Pekerjaan | Official Report of Completion |
Berita Acara Serah Terima Dokumen | Official Report of Document Handover |
Berita Acara Serah Terima Pekerjaan | Official Report of Work Handover |
Berita Acara Sidang (BAS) | Minutes of Hearing |
Berkas Digital | Digital Dossier |
Berkas Kasus Piutang Negara (BKPN) | Case Files of State Receivables |
Berlaku Surut | Retroactive |
Biaya Administrasi Pengurusan Piutang Negara (BIAD PPN) | Administration Fees of State Receivables Management |
Biaya Eksplorasi dan Pengembangan Tangguhan | Deferred Exploration and Development Expenditures |
Biaya Hidup | Living Cost |
Biaya Konstruksi | Construction Cost |
Biaya Layanan | Service Cost |
Biaya Modal | Cost of Equity |
Biaya Modal Rata-rata Tertimbang | Weighted Average Cost of Capital (WACC) |
Biaya Pembuatan Baru | Reproduction Cost |
Biaya Pemeliharaan | Maintenance Cost |
Biaya Pendanaan | Funding Cost |
Biaya Pendidikan | Tuition Fee |
Biaya Penuh | Full Cost |
Biaya Proyek | Project Cost |
Biaya Realisasi | Realizable Cost |
Biaya Sewa Tetap | Fixed Rental Fee |
Biaya Siklus-Hidup | Life-Cycle Cost |
Biaya Utang | Cost of Debt |
Bimbingan Kertas Kerja | Working Paper Assistance |
Bukti Pengesahan Kontrak | Commitment Application Number |
Bukti Permulaan | Preliminary Evidence |
Buku Besar | General Ledger |
Buku Kurikulum | Curriculum Book |
Buletin Teknis (Bultek) Standar Akuntansi Pemerintah | Technical Bulletin of Government Accounting Standards |
Bank Umum Mitra Penempatan Uang Negara (Bumpun) | Commercial Bank as State Cash Placement Counterpart |
Cabang Kantor Akuntan Publik (KAP) | Public Accountant Office Branch |
Cabang Kantor Jasa Penilai Publik (KJPP) | Public Appraiser Office Branch |
Cadangan Internasional | International Reserves |
Cadangan Sekunder | Secondary Reserves |
Catatan atas Laporan Keuangan (CaLK) | Notes to the Financial Statements |
Celah Fiskal | Fiscal Gap |
Celah Kompetensi | Competency Gap |
Cukai | Excise |
Daerah Pabean | Customs and Excises Teritory |
Daftar Arsip | Records Inventory |
Daftar Aset | Asset Register |
Daftar Isian Pelaksanaan Anggaran (DIPA) | Budget Execution (Allotment) Document |
Daftar Pembayaran Pensiun (Dapem) | List of Pension Payments |
Daftar Rangkuman | Summary Sheet |
Daftar Usulan Angka Kredit | Proposed List of Credit Point |
Daftar Usulan Penilaian Angka Kredit (DUPAK) | Proposed List of Credit Point(s) Assessment |
Dana Otonomi Khusus (Otsus) | Special Autonomy Fund |
Dana Abadi Pendidikan | Education Endowment Fund |
Dana Alokasi Umum (DAU) | General Allocation Fund |
Dana Awal | Initial Deposit |
Dana Bagi Hasil (DBH) | Revenue Sharing Fund |
Dana Bagi Hasil (DBH) Pajak | Revenue Sharing Fund of Tax |
Dana Bagi Hasil (DBH) Pajak Bumi dan Bangunan (PBB) | Revenue Sharing Fund of Land and Building Tax |
Dana Bagi Hasil Cukai Hasil Tembakau (DBH CHT) | Revenue Sharing Fund of Tobacco Products Excise |
Dana Bagi Hasil Minyak dan Gas | Revenue Sharing Fund of Oil and Gas |
Dana Bagi Hasil Sumber Daya Alam | Revenue Sharing Fund of Natural Resources |
Dana Bagi Hasil Pajak Penghasilan (DBH PPh) | Revenue Sharing Fund of Income Tax |
Dana Bergulir | Revolving Fund |
Dana Bergulir Pembebasan Tanah | Land (Acquisition) Revolving Fund |
Dana Cadangan Pendidikan | Education Reserve Fund |
Dana Dukungan Kelayakan | Viability Gap Fund (VGF) |
Dana Insentif Daerah | Local Incentive Fund |
Dana Luar Negeri | Foreign Fund |
Dana Otonomi Khusus (Otsus) dan Penyesuaian | Special Autonomy and Adjustment Fund |
Dana Pembayaran Utang | Sinking Fund |
Dana Pemerintah | Public Fund |
Dana Pengembangan Pendidikan Nasional (DPPN) | National Education Development Fund |
Dana Perimbangan | Balance Fund |
Dana Proyek Pemerintah Daerah dan Desentralisasi | Local Government Project and Decentralization Fund |
Dana Tambahan Infrastruktur | Infrastructure Additional Fund |
Dasar Pengenaan Pajak (DPP) | Tax Basis |
Data Hasil Rekonsiliasi | Reconciled Data |
Data Sama yang Dibatalkan | Cancel-Out Match Data |
Dana Bagi Hasil (DBH) Panas Bumi | Revenue Sharing Fund of Geothermal |
Dana Bagi Hasil (DBH) Perikanan | Revenue Sharing Fund of Fishery |
Dana Bagi Hasil (DBH) Pertambangan Umum | Revenue Sharing Fund of General Mining |
Dana Bagi Hasil Sumber Daya Alam (DBH SDA) Kehutanan | Revenue Sharing Fund of Forestry |
Debitur | Debtor |
Debitur Hapus Buku | Debtor Write Off (DWO) |
Debitur Nakal | Bad Debtor |
Defisit Transaksi Berjalan | Current Account Deficit |
Deposito Berjangka | Time Deposit |
Deposito dengan Perjanjian | Deposit on Call |
Desk Informasi | Information Desk |
Devaluasi | Devaluation |
Dewan Pengawas (Dewas) | Board of Supervisors |
Dewan Penyantun (Dentun) | Board of Trustees |
Dewan Perwakilan Rakyat Daerah Kabupaten (DPRD Kabupaten) | Regency Legislative Council |
Dewan Perwakilan Rakyat Daerah Kota (DPRD Kota) | Municipal Legislative Council |
Dewan Perwakilan Rakyat Daerah Provinsi (DPRD Provinsi) | Provincial Legislative Council |
Dewan Perwakilan Rakyat RI (DPR RI) | House of Representatives |
Diizinkan oleh Peraturan | Legally Permissible |
Diklat (Pendidikan dan Pelatihan) | Training |
Diklat Penilai Properti bagi Pegawai Pemerintah Daerah | Property Appraiser Training for Local Government Employees |
Diklat Fungsional | Functional Training |
Diklat Persiapan Ke Luar Negeri | Pre-Departure Training |
Diklat Teknis Substantif Dasar | Basic Substantive Technical Training |
Diklat Teknis Substantif Spesialis | Specialist Substantive Technical Training |
Diklat Teknis Umum | General Technical Training |
Diklat Pimpinan Tingkat III | Level III Leadership Training |
Diklat Pimpinan Tingkat IV | Level IV Leadership Training |
Ditanggung Pemerintah (DTP) | Borne by Government |
Dividen Kas | Cash Dividend |
Dokumen Data Kemasan &Berat Barang | Packing List |
Dokumen Pabean | Customs and Excises Documents |
Dokumen Pelengkap Pabean | Complementary Customs and Excises Documents |
Dokumen Teknis Aplikasi | Application Technical Document (ATD) |
Ekonometrika Keuangan | Financial Econometrics WIKI |
Eksekusi Pengadilan | Court Execution |
Ekspektasi Pengguna | User Expectations |
Ekuitas Dana | Equity |
Ekuitas Dana Investasi | Investment Equity |
Ekuitas Dana Lancar | Current Equity |
Entitas Fisik | Physical Entity |
Etika Kepemimpinan Aparatur | The Ethics of Civil Service Leadership |
Evaluasi Desain | Design Evaluation |
Evaluasi Fisik | Physical Evaluation |
Evaluasi Jabatan | Job Evaluation |
Evaluasi Kinerja | Performance Evaluation |
Evaluasi Proyek | Project Evaluation |
Faktor-faktor Keberhasilan Kritikal | Critical Success Factors |
Faktor-faktor Tak Kasat Mata | Invisible Factors |
Faktur Pajak | Tax Invoice |
Faktur Pajak Standar | Standard Tax Invoice |
Faktur Penjualan | Invoice |
Fase Konseptual | Conceptual Phase |
Fase Operasional | Operational Phase |
Fase Penyelesaian | Completion Phase |
Fasilitas Perpajakan | Tax Allowance |
Fiskal Luar Negeri (FLN) | Departure Tax |
Fokus pada Pelanggan | Customer Focus |
Forum Koordinasi Stabilitas Sistem Keuangan (FKSSK) | Financial System Stability Coordination Forum |
Fungsi Bisnis Vital | Vital Business Function |
Gaji Pegawai Negeri Sipil Pusat | Central Government Civil Servant Salary |
Gambaran (Peta) Strategi | Road Map |
Garis Pantai | Coastline |
Gas Cair Minyak Tanah | Liquefied Petroleum Gas |
Gas Cair Natural | Liquefied Natural Gas |
Hak Guna Bangunan | Right to Build |
Hak Guna Usaha | Right to Cultivate |
Hak Jawab | Right of Reply |
Hak Kekayaan Intelektual (HKI) | Intellectual Property Rights |
Hak Kepemilikan secara Finansial | Financial Interest |
Saham Minoritas | Minority Interest / Minority Shareholder Right |
Hakim Anggota | Member Judge(s) |
Hakim Ketua | Presiding Judge |
Hambatan Perdagangan | Trade Barrier |
Harga Beli | Purchase Price |
Harga Dasar | Base Price |
Harga Kontrak | Contract Price |
Harga Perkiraan Sendiri | Owner Estimate |
Harta Gono Gini | Marital Property |
Harta Kontingen | Contingent Asset(s) |
Harta Modal/Aktiva Tetap | Capital Asset(s) |
Harta Pailit /Kurator | Bankruptcy Estate / Receiver |
Hubungan Keuangan Pusat dan Daerah | Central and Local Financial Relations |
Hukum Administrasi Negara | State Administrative Law |
Hukum yang Berlaku | Applicable Law |
Identifikasi Kebutuhan Diklat | Training Needs Identification |
Ijin ke Luar Negeri | Exit Permit |
Ijin Usaha Pertambangan (IUP) | Mining License |
Iklim Investasi | Investment Climate |
Imbal Jasa Bank/Pos Persepsi | Collecting Agent Services Fee |
Imbal Jasa Penjaminan | Guarantee Fee |
Imbalan Berjalan | Accrued Return |
Imbalan Bunga | Interest Compensation |
Impor Sementara | Temporary Admission |
Impor Untuk Dipakai | Import for Home Use |
Importir | Importer |
Indeks Harga Saham Gabungan (IHSG) | Indonesia Composite Index |
Indeks Kemahalan Konstruksi | Construction Cost/Price Index |
Indeks Kesehatan Organisasi (OHI) | Organizational Health Index |
Indeks Pembangunan Manusia (IPM) | Human Development Index |
Indikator Keberhasilan | Achievement Indicators |
Indikator Kinerja Utama (IKU) | Key Performance Indicators |
Informasi Ketersediaan Dana | Fund Availability Information |
Informasi Publik | Public Information |
Inisiatif Strategis | Strategic Initiative |
Instalasi Pengolahan Air | Water Treatment Plant |
Instansi Pembina Jabatan Functional | Supervising Institution of Functional Position |
Inventarisasi dan Penilaian (IP) | Inventory and Valuation, Inventory and Assessment |
Inventarisasi Piutang Kementerian Negara/Lembaga | Inventorization of State Ministries/Agencies Receivables |
Investasi Awal | Initial Investment |
Investasi Pemerintah | Government Investment |
Iuran Jaminan Kesehatan | Health Insurance Premium(s) |
Izin Mendirikan Bangunan | Building Permit |
Izin Usaha Pertambangan (IUP) | Mining License |
Jabatan Fungsional | Functional Position |
Jabatan Fungsional Tertentu (JFT) | Certain Functional Position |
Jabatan Fungsional Umum (JFU) | General Functional Position |
Jadwal Retensi Arsip | Record Retention Schedule |
Jaksa Penuntut Umum | Public Prosecutor |
Jalur Cepat | Early Harvest Package |
Jalur Karir | Career Path |
Jam Pelatihan (Jamlat) | Training Hour |
Jaminan | Guarantee |
Jaminan Kas/Likuid | Cash Collateral |
Jaminan Kesehatan Menteri | Minister Health Insurance |
Jaminan Kesehatan Utama | Main Health Inssurance |
Jaminan Kualitas | Quality Assurance (QA) BussDic |
Jaminan Penerimaan Minimum | Minimum Revenue Guarantee |
Jaminan Pinjaman | Loan Collateral |
Jangka Waktu Keberlakuan | Validity Period |
Jaring Pengaman Sistem Keuangan (JPSK) | Financial System Safety Net |
Jasa Asuransi | Assurance Service |
Jasa Kena Pajak (JKP) | Taxable Service |
Jasa Pihak Ketiga | Third Party Service |
Jejak Audit | Audit Trail |
Jenjang Pendidikan dan Pelatihan (Diklat) | Training Level |
Jual Beli Berarti Lelang | Sales Means Auctions |
Juru Sita Piutang Negara | Bailiff of State Receivables |
Juru Sita, Pemeriksa Piutang Negara | Bailiff, Auditor of State Receivables |
Kajian Akademis | Academic Research |
Kajian Risiko | Risk Analysis |
Kalender Diklat | Training Program Calendar |
Kamus Kompetensi | Competence Sourcebook |
Kantor Akuntan Publik (KAP) | Office of Public Accountant |
Kantor Akuntan Publik Asing (KAPA) | Office of Foreign Public Accountant |
Kantor Jasa Penilai Publik (KJPP) | Office of Public Appraisal Service |
Kantor Jasa Penilai Publik Asing (KJPPA) | Office of Foreign Public Appraisal Service |
Kantor Layanan Informasi dan Pengaduan (KLIP) | Office of Information and Complaint Service |
Kantor Pelayanan Percontohan (KPPc) | Office of Pilot Service |
Kapasitas Fiskal | Fiscal Capacity |
Kartu Skor Berimbang | Balanced Scorecard |
Kas dan Deposito Berjangka | Cash and Time Deposit |
Kas dan Setara Kas | Cash and Cash Equivalents |
Kawasan Berikat | Bonded Zone |
Kawasan Pabean | Customs and Excises Area |
Kawasan Perdagangan Bebas | Free Trade Zone |
Keberatan Lelang | Objection to Auction |
Kebijakan Mutu | Quality Policy |
Kebijakan Publik | Public Policy |
Kebijakan Publik yang Jelas | Explicit Public Policy |
Kebutuhan Fiskal | Fiscal Needs |
Kebutuhan Layanan | Service Requirement |
Kebutuhan Tingkat Layanan | Service Level Requirement |
Kegagalan (Bayar) | Default |
Kegagalan Aset | Asset Failure |
Kegiatan Pembelajaran | Learning Activity |
Kegunaan Saat Ini | Actual Use |
Kegunaan Sementara | Interim Use |
Kegunaan Spekulatif | Speculative Use |
Kegunaan Tertinggi dan Terbaik | Highest and Best Use |
Kegunaan Tujuan Khusus | Special Purpose Use |
Kegunaan yang Tidak Sesuai secara Hukum | Illegal Use |
Kekayaan Negara | State Asset(s) |
Kekayaan Negara Lain-lain (KNL) | Other State Asset(s) |
Kekayaan Negara Potensial (KNP) | Potential State Asset(s) |
Kelayakan Kredit | Credit Worthiness |
Kelayakan Usaha | Business Viability |
Kelebihan Penggunaan | Overspending |
Kelenturan Logika | Logical Malleability |
Kelompok Jabatan Fungsional | Group of Functional Officers |
Keluaran dari Tinjauan Manajemen | Management Review Outputs |
Keluarga Jabatan | Job Family |
Kemampuan Kompetitif Keunggulan Kompetitif | Competitive Advantage |
Kementerian/Lembaga (K/L) | Ministries/Government Agencies |
Kenaikan Gaji Pokok | Basic Salary Increase |
Kenaikan Pangkat Berkala | Regular Grade Promotion |
Kepabeanan | Customs and Excise |
Kepemimpinan Aparatur Pemerintahan | Civil Service Leadership |
Kepribadian dan Pelayanan Prima | Personality and Service Excellence |
Keputusan Bersama | Joint Decree |
Keputusan Investasi dan Pendanaan Proyek | Project Financing and Investment Project Financing |
Keputusan Menteri Keuangan (KMK) | Minister of Finance Decree |
Keputusan Presiden | Presidential Decree |
Kerangka Acuan Kerja (KAK) | Termsof Reference |
Kerangka Acuan Kerja Diklat | Training Term of Reference |
Kerangka Analisis Sistemik | Systemic Analysis Framework |
Kerangka Pengeluaran Jangka Menengah (KPJM) | Medium Term Expenditure Framework |
Keringanan | Relief |
Kerja Sama Sektor Publik dan Swasta | Public-Private Partnership |
Kerjasama Kantor Akuntan Publik | Cooperation of Public Accountant Offices |
Kerjasama Operasional | Joint Operations |
Kerjasama Pemerintah Swasta (KPS) | Public-Private Partnerships (PPP) |
Kertas Kerja | Working Paper |
Kertas Kerja Kelompok | Group Working Paper |
Kertas Kerja Observasi Lapangan | Field Observation Working Paper |
Kertas Kerja Perserorangan | Individual Working Paper |
Kertas Kerja Tugas Baca | Reading Assignment Working Paper |
Kerugian Modal | Capital Loss |
Keseimbangan Baru | New Equilibrium |
Keseimbangan Umum | Overall Balance |
Kesenjangan Fiscal | Fiscal Imbalance |
Kesepakatan Harga Transfer | Transfer Price Agreement |
Kesesuaian Data | Settled Data |
Kesinambungan Fiskal | Fiscal Sustainability |
Kesulitan Keuangan | Financial Distress |
Ketentuan Asal Barang | Rules of Origin |
Ketentuan Umum Perpajakan dan Penagihan Pajak dengan Surat Paksa | Taxation General Provisions and Tax Collection with Distress Warrant |
Keterampilan Hubungan Antar Manusia | Interpersonal Skills |
Keterampilan Manajemen | Management Skills |
Keterampilan Teknis | Technical Skills |
Keterangan Pers | Press Statement |
Keterbatasan yang Ada | Known Limitations |
Ketetapan Pajak | Tax Provision |
Ketua Pengadilan | Chairperson of Court |
Keuangan Inklusif | Financial Inclusion |
Keuangan Makro | Macro Finance |
Keuangan Negara | State Finance |
Keuntungan atas Pelepasan Aset Tetap | Gain on Disposal of Fixed Asset(s) |
Keuntungan atas Pelepasan Investasi | Gain on Sale of Investments |
Keuntungan Modal | Capital Gain |
Keuntungan Sebelum Pajak Penghasilan | Profit Before Tax |
Keuntungan Selisih Kurs | Foreign Exchange Gain |
Kewajiban Bersyarat | Contingent Liability |
Kewajiban Pabean | Customs and Excises Duty(ies) |
Kiriman ekspres | Express items |
Kitab Undang-Undang Hukum Acara Pidana | (Indonesian) Criminal Law Procedures Code |
Kitab Undang-undang Hukum Dagang | (Indonesian) Commercial Code |
Kitab Undang-Undang Hukum Perdata | (Indonesian) Civil Code |
Kitab Undang-Undang Hukum Pidana | (Indonesian) Criminal Code |
Klasifikasi Informasi | Classification of Information |
Klasifikasi Arsip | Classification of Archive |
Klasifikasi Fungsi Pemerintah | Classification of Government Function |
Kode Etik Akuntan Indonesia | Code of Conduct of Indonesian Accountant |
Kode Etik Penilai Indonesia | Code of Conduct of Indonesian Appraiser |
Kode Pelimpahan | Swift Code |
Kode Tagihan | Billing Code |
Komisi Negara | State Commission |
Komite Profesi Akuntan Publik (KPAP) | Public Accountant Profession Committee |
Komite Standar Akuntansi Pemerintah (KSAP) | Public Sector Accounting Standards Committee |
Kompensasi Pegawai/Belanja Pegawai | Employee Compensation |
Kompetensi Dasar | Basic Competencies |
Kompetensi Jabatan (Kompetensi Teknis) | Job Competency |
Kompetensi Teknis | Technical Competency(ies) |
Kompleksitas Hukum | Legal Complexity |
Komponen Layanan Teknologi Informasi | Information Technology Service Components |
Komponen yang Dapat Diperbarui | Renewable Components |
Komunikasi Interpersonal | Interpersonal Communication |
Komunikasi Krisis | Crisis Communication |
Komunikasi Lintas Budaya | Cross-Cultural Communication |
Komunikasi Menurun | Downward Communication |
Komunikasi Non Verbal | Non-Verbal Communication |
Komunikasi Organisasi | Organizational Communication |
Komunikasi Perusahaan | Corporate Communication |
Komunikasi Verbal | Verbal Communication |
Koneksi Kunci | Key Contacts |
Konferensi Pers | Press Conference |
Konfirmasi Setoran | Inquiry |
Konsep Dokumen Perjanjian Pinjaman | Draft Loan Agreement |
Konsesi | Concession |
Konsistensi Kebijakan | Policy Consistency |
Kontrak Kerja Sama (KKS) | Cooperation Contract |
Kontrak Kinerja | Performance Contract |
Kontrak Operasi Bersama | Joint Operation Contract |
Koordinasi dan Hubungan Kerja | Job Coordination and Relation |
Koordinasi Program Diklat | Training Program Coordination |
Korporatisasi dan Privatisasi | Corporation and Privatization |
Kredit Diragukan | Doubtful Loan |
Kredit Intern | Internal Loan |
Kredit Ketahanan Pangan dan Energi (KKP-E) | Food and Energy Resilience Loan |
Kredit Macet | Non-Performing Loan |
Kredit Modal Kerja | Working Capital Loan |
Kredit Pembeli | Buyer’s Credit |
Kredit Pengembangan Energi Nabati dan Revitalisasi Perkebunan (KPEN-RP) | Credit for Bio Energy Development and Plantation Revitalization |
Kredit Program | Loan Program |
Kredit Usaha Mikro dan Kecil (KUMK) | Credit for Small and Micro Enterprises |
Kredit Usaha Pembibitan Sapi (KUPS) | Cattle Breeding Business Credit |
Kredit Usaha Rakyat (KUR) | People’s Business Credit |
Kriteria Penerimaan | Acceptance Criteria |
Kuasa Bendahara Umum Negara Pusat | Proxy of State General Treasurer |
Kuasa Pengguna Anggaran (KPA) | Proxy of Budget User |
Kunjungan ke Media | Media Visit |
Kunjungan Kehormatan | Courtesy Call |
Kunjungan Lapangan | Site Visit |
Laba atas Investasi | Return on Investment |
Laba Bersih per Saham Dasar | Earnings Per Share |
Laba Kotor | Gross Profit |
Laporan Akuntabilitas Kinerja Pemerintah | Government Performance Accountability Report |
Laporan Analisis Media Bulanan | Monthly Media Analysis Report |
Laporan Analisis Media Mingguan | Weekly Media Analysis Report |
Laporan Analisis Media Tematik | Thematic Media Analysis Report |
Laporan Arus Kas | Cash Flow Statement |
Laporan Aset Negara | State Asset(s) Report |
Laporan Harian | Daily Report |
Laporan Hasil Pemeriksaan (LHP) | Audit Report |
Laporan Internal | Internal Report |
Laporan Keuangan | Financial Report |
Laporan Keuangan Bendahara Umum Negara (LK-BUN) | Financial Report of State General Treasurer |
Laporan Keuangan Kementerian Negara/ Lembaga (LKKL) | Financial Report of Line Ministry(ies) |
Laporan Keuangan Pemerintah Pusat (LKPP) | Financial Report of Central Government |
Laporan Keuangan Penerusan Pinjaman | Financial Report of Subsidiary Loan |
Laporan Keuangan Pro Forma | Financial Report of Pro-Forma |
Laporan Kinerja | Performance Report |
Laporan Kinerja Diklat | Training Performance Report |
Laporan Laba Rugi Konsolidasi | Consolidated Income Report |
Laporan Layanan Informasi Publik | Public Information Services Report |
Laporan Monitoring Kontrak | Contract Monitoring Report |
Laporan Monitoring Pengadaan | Procurement Monitoring Report |
Laporan Operasional Statistik Keuangan Pemerintah | Government Financial Statistics Operational Report |
Laporan Pajak Pribadi | Individual Tax Report |
Laporan Pengecualian | Exception Report |
Laporan Pengeluaran | Statement of Expenditure (SOE) |
Laporan Pertanggungjawaban (LPJ) | Treasurer Accountability Report |
Laporan Preliminary | Preliminary Report |
Laporan Realisasi Anggaran (LRA) | Statement of Budget Realization |
Laporan Ringkasan Kontrak Pengadaan | Procurement Contract Summary Sheet (PCSS) |
Laporan Tahunan | Annual Report |
Laporan Tahunan Kementerian Keuangan | Annual Report of Ministry of Finance |
Laporan Tahunan Sekretariat Jenderal | Annual Report of Secretariat General |
Layanan Informasi | Information Service |
Layanan pada Loket | Over-the- Counter Service |
Layanan Pengaduan | Service Complaints |
Layanan Unggulan | Service Excellence |
Lelang Eksekusi | Execution Auction |
Lelang Non Eksekusi Sukarela | Voluntary Auction |
Lelang Non Eksekusi Wajib | Compulsory Auction |
Lembaga Keuangan Mikro (LKM) | Microfinance Institution |
Lembaga Pemeringkat Rating | Credit Rating Agency |
Lembaga Pemerintah Non Kementerian (LPNK) | Non-Departmental Government Institution |
Lembaran Negara | State Gazette |
Lintas Batas Darat | Overland Border |
Luar pelabuhan | Outer port |
Majelis Hakim | Panel of Judges |
Manual Statistik Keuangan Pemerintah | Government Finance Statistics Manual |
Masa Tenggang | Grace Period |
Masyarakat Profesi Penilai Indonesia (MAPPI) | Indonesian Society of Appraisers |
Materi Praktek Laboratorium Kepemimpinan | Leadership Laboratory Practice |
Media Pengalihan Aset | Asset Transfer Kit (ATK) |
Mitigasi Risiko | Risk Mitigation |
Modul Penerimaan Negara (MPN) | Government Revenue Module |
Naskah Perjanjian Penerusan Pinjaman (NPPP) | Subsidiary Loan Agreement (SLA) |
Neraca | Balance Sheet |
Neraca Statistik Keuangan Pemerintah | Government Finance Statistics Balance Sheet |
Nilai Bantuan | Assistance Value |
Nilai Bersih Saat Ini | Net Present Value |
Nilai Buku | Book Value |
Nilai Ekologis | Ecological Value |
Nilai Ekonomis | Economic Value |
Nilai Fasilitas | Facility Value |
Nilai Fasilitas Maksimal | Maximum Facility Value |
Nilai Inti | Core Value |
Nilai Jaminan | Collateral Value |
Nilai Jual Objek Pajak (NJOP) | Sales Value of Taxable Object |
Nilai Kekayaan Bersih | Net Worth |
Nilai Modal | Capital Value |
Nilai Pabean | Customs and Excises Value |
Nilai Pasar | Market Value |
Nilai Pasar Wajar | Fair Value |
Nilai Perolehan Objek Pajak Tidak Kena Pajak (NPOPTKP) | Acquisition Value of Non-Taxable Object |
Nilai Realisasi | Net Realizable Value |
Nilai Sekarang Bersih | Net Present Value (NPV) |
Nilai Sisa | Residual Value |
Nilai Waktu dari Uang | Time Value of Money |
Nilai yang dapat Direalisasikan | Net Realizable Value |
Nisbah Likuiditas | Liquidity Ratio |
Nomor Pokok Wajib Pajak (NPWP) | Taxpayer Identification Number |
Non-Akuntan Publik | Non-Public Accountant |
Non-Penilai Publik | Non-Public Appraiser |
Nota Analisa Kredit (NAK) | Credit Analysis Report |
Nota Debit | Debit Ticket |
Observasi Lapangan | Field Observation |
Opini Tidak Wajar | Adverse Opinion |
Opini Wajar Dengan Pengecualian | Qualified Opinion |
Opini Wajar Tanpa Pengecualian | Unqualified Opinion |
Organisasi Kepabeanan Internasional | World Customs and Excises Organization |
Otoritas Pabean | Customs and Excises Authorities |
Pagu Anggaran | Budget Ceiling |
Pagu Indikatif | Indicative Ceiling |
Pajak Bumi and Bangunan (PBB) | Land and Building Tax |
Pajak Daerah dan Retribusi Daerah | Local Taxes and Retributions |
Pajak Dibayar Dimuka | Prepaid Tax |
Pajak Keluaran | Output Tax |
Pajak Langsung | Direct Tax |
Pajak Masukan | Input Tax |
Pajak Penghasilan (PPh) | Income Tax |
Pajak Penghasilan Badan (PPh Badan) | Corporate Income Tax |
Pajak Penghasilan Orang Pribadi (PPh OP) | Personal Income Tax |
Pajak Penjualan atas Barang Mewah (PPnBM) | Sales Tax on Luxury Goods |
Pajak Pertambahan Nilai (PPN) | Value-Added Tax (VAT) |
Pajak Tidak Langsung | Indirect Tax |
Pajak Tidak Langsung Lainnya (PTLL) | Other Indirect Taxes |
Pajak yang dipungut dimuka oleh Wajib Pungut | Withholding Tax |
Paksa Badan(Gijzeling) | Imprisonment for Civil Debt |
Panitera Pengganti | Alternate Registrar |
Panitia Penerima Hasil Pekerjaan (PPHP) | Committee of Procurement Result Examination |
Panitia Urusan Piutang Negara (PUPN) | Committee of State Receivables Management |
Pasar Keuangan | Financial Market |
Pasar Milik Pembeli | Buyer’s Market |
Pasar Modal | Capital Market |
Pasar Penjual | Seller’s Market |
Pasar Sekunder | Secondary Market |
Pasar Surat Berharga | Securities Market |
Pasar Turun | Bear Market |
Pasar Uang | Money Market |
Pasar Valas | Foreign Exchange Market |
Pasar yang di dalamnya harga-harga saham sedang naik | Bull Market |
Pejabat Fungsional | Functional Officer |
Pejabat Lelang (PL) | Auctioneer |
Pejabat Lelang Kelas I (PL I) | Class I Auctioneer |
Pejabat Pembuat Akta Tanah | Land Deed Officer |
Pejabat Pembuat Komitmen | Commitment-Making Officer |
Pejabat Penandatangan Surat Perintah Membayar (SPM) | Payment Instruction Signing Officer |
Pejabat Penerima Hasil Pekerjaan | Procurement Result Examination Officer |
Pejabat Pengelola Informasi dan Dokumentasi (PPID) | Information and Documentation Management Officer |
Pelaksana Harian | Acting / On Duty |
Pelaksana Tugas | Ad Interim/Caretaker/Acting Official |
Pelaksanaan Anggaran Belanja | Expenditure Budget Execution |
Pelaksanaan Anggaran Pembiayaan | Financing Budget Execution |
Pelaksanaan Anggaran Pendapatan | Revenue Budget Execution |
Pelanggaran Pabean | Customs and Excisex Offence |
Pelatihan bagi Pelatih | Training of Trainers |
Pelatihan Berbasis Modul | Modul-Based Training |
Pelatihan Berbasis Peran | Role-Based Training |
Pelatihan Kepemimpinan | Leadership Training |
Pelayanan Prima | Service Excellence |
Pelelangan Terbuka | Open Bidding |
Pelimpahan Wewenang | Delegation of Authority |
Pelintas Batas | Border Crossers |
Pelunasan Pembayaran | Settlement |
Pembagian Risiko | Risk Sharing |
Pembalikan Transaksi | Reversal Transaction |
Pembantu Panitera Pengganti | Assistant Alternate-Registrar |
Pembatalan Lelang | Auction Cancellation |
Pembatalan Sita | Cancellation of Confiscation |
Pembatasan/Kontrak Swasta | Private Restriction/Contract |
Pembayaran Kembali | Repayment |
Pembayaran Pokok Hutang | Principal Repayment |
Pembayaran Langsung (PL) | Direct Payment |
Pembebasan | Exemption |
Pembebasan Bea Masuk | Exemption of Import Duty |
Pembebasan Sementara | Temporary Dispensation |
Pembelian Berjangka | Buying Forward |
Pembentukan Cadangan Wajib | Appropriation to Statutory Reserve |
Pemberi Pinjaman | Lender |
Pemberitahuan Pabean | Customs and Excises Declaration |
Pemberitahuan Penarikan | Withdrawal Notice |
Pemberitahuan Tertulis | Written Notification |
Pemeliharaan Barang Milik Negara | Maintenance of State-Owned Assets |
Pemeriksa Piutang Negara | State Receivable Auditor |
Pemeriksa Piutang Negara Dasar | Basic State Receivable Auditor |
Pemeriksa Piutang Negara Lanjutan | Advanced State Receivable Auditor |
Pemeriksaan Acara Biasa | Examination by Ordinary Proceedings |
Pemeriksaan Acara Cepat | Examination by Fast Proceedings |
Pemeriksaan Bukti Permulaan | Preliminary Investigation |
Pemeriksaan Fisik | Stock Taking |
Pemeriksaan mendadak | Spot Check |
Pemeriksaan Pabean | Customs and Excises Examination |
Pemilik Tagihan | Biller |
Pemimpin Opini | Opinion Leader |
Pemimpin Rekan Kantor Jasa Penilai Publik (KJPP) | Managing Partner of Public Appraiser Office |
Pemindahan Arsip | Records Transfer |
Pemohon Banding | Appellant |
Pemohon Informasi | Information Requester |
Pemusnahan Arsip | Records Destruction |
Penanganan Keberatan | Appeal Handling |
Penanganan Media | Media Handling |
Penanganan Sengketa Informasi | Information Dispute Handling |
Penanggung Jawab Proyek Kerja Sama (PJPK) | Contracting Agency |
Penanggung Pajak | Tax Bearer |
Penarikan Melebihi Pagu | Overdrawn Disbursement |
Penataan Organisasi | Organizational Alignment |
Penatausahaan Barang Milik Negara (Untuk Pengelola Barang) | Administration of State-Owned Assets (For Asset Manager) |
Penatausahaan Barang Milik Negara (Untuk Pengguna Barang - Tingkat Pertama) | Administration of State-Owned Assets (For Asset User - First Level) |
Penatausahaan dan Pelaporan Anggaran Transfer ke Daerah | Administration and Reporting of Budget Transfer to Local Government |
Penatausahaan Penerimaan Negara Bukan Pajak (PNBP) | Administration of Non-Tax State Revenue |
Penawaran Lelang | Auction Bid |
Penawaran Non Kompetitif | Non-Competitive Bid |
Penawaran Pembelian Kompetitif | Competitive Purchasing Bid |
Pencadangan Dana | Reserve Fund |
Pencegahan Bepergian ke Luar Negeri | Overseas Travel Ban |
Pencipta Arsip | Records Creator |
Pendanaan Proyek | Project Financing |
Pendapat Hukum | Legal Opinion |
Pendapatan Asli Daerah | Local Own-Source Revenue |
Pendapatan Bersih | Net Revenue |
Pendapatan Bunga | Interest Revenue |
Pendapatan dan Hibah | Revenue and Grant |
Pendapatan Dividen | Dividend |
Pendapatan Kotor | Gross Income |
Pendapatan Menengah | Middle Income |
Pendapatan Operasi Bersih | Net Operating Income |
Pendekatan Biaya | Cost Approach |
Pendekatan Nilai | Value Approach |
Pendekatan Pendapatan | Income Approach |
Pendekatan Penjualan Komparatif | Comparative Sales Approach |
Pendekatan Perbandingan Data Pasar | Market Data Comparison Approach |
Pendekatan Perbandingan Penjualan | Sales Comparison Approach |
Penelitian Konsumen dan Teknik Lain | Consumer Research and Other Techniques |
Penelitian Lapangan | Field Research |
Penelitian Pasar Awal | Preliminary Market Research |
Penelusuran Aset | Asset Tracing |
Penelusuran terhadap Diri Debitur | Debtor Tracing |
Penempatan Satu Hari | Overnight Money |
Penempatan Uang Negara | Placement of Government Money |
Penerbitan Saham Baru | Stock Issue |
Penerima Barang | Consignee |
Penerima Jaminan | Obligee |
Penerima Pembayaran | Supplier |
Penerimaan Bunga | Interest Proceeds |
Penerimaan dari Penjualan Aset Tetap | Proceeds from Sale of Fixed Asset(s) |
Penerimaan dari Penjualan Investasi | Proceeds from Sale of Investments |
Penerimaan Kembali | Recovery |
Penerimaan Negara | Government Revenues |
Penerimaan Pinjaman Bank Jangka Panjang | Proceeds of Long-Term Bank Loans |
Penerimaan/Pembayaran Pinjaman Bank Jangka Pendek | Proceeds/Payment of Short-Term Bank Loans |
Penertiban Barang Milik Negara (BMN) | Arrangement of Stated-Owned Asset(s) |
Penerusan Pinjaman | Subsidiary Loan |
Penetapan Jumlah Piutang Negara (PJPN) | Determination of StateReceivable Amount |
Penetapan nilai pabean dan PDRI | Provision of customs and excises values |
Pengadaan Barang | Goods Procurement |
Pengadaan Barang/Jasa secara Elektronik | Electronic Procurement/e-Procurement |
Pengadaan Jasa | Services Procurement |
Pengadaan Langsung | Direct Procurement |
Pengadilan Pajak (PP) | Tax Court |
Pengajuan dan pendaftaran (pemberitahuan pabean) | Submission And Registering (Customs And Excises Notification) |
Pengali Sewa Kotor | Gross Rent Multiplier |
Penganggaran Modal (Arus Kas Terdiskonto) | Capital Budgeting (Discounted Cash Flow) |
Pengawasan Pabean | Customs and Excises Control |
Pengelakan Pajak | Tax Evasion |
Pengelolaaan Kelebihan dan Kekurangan Kas | Cash Surplus and Deficit Management |
Pengelolaan Arsip | Records Management |
Pengelolaan Barang Milik Negara (BMN) | Management of State-Owned Assets |
Pengelolaan Barang Milik Negara, Kekayaan Negara Lain-lain dan Kekayaan Negara Dipisahkan | Management of State-Owned Asset, Other State Assets and Restricted State Assets |
Pengelolaan Barang Milik Negara/Daerah | Management of State-/Local-Owned Assets |
Pengelolaan BMN bagi Pengelola | Management of State-Owned Assets for Manager |
Pengelolaan BMN bagi Pengguna | Management of State-Owned Assets for User |
Pengelolaan Badan Usaha Milik Negara (BUMN) Terkait Aksi Korporasi | Management of State-Owned Business Agency Concerning on Corporate Action |
Pengelolaan dan Pengurusan Piutang Negara/Daerah | Management of State/Local Government Receivable |
Pengelolaan Kekayaan Negara | Management of State Assets |
Pengelolaan Kekayaan Negara Dipisahkan Terkait Aksi Korporasi | Management of Restricted State Assets Concerning on Corporate Actions |
Pengelolaan Kekayaan Negara Dipisahkan Terkait Divestasi | Management of Restricted State Assets Concerning on Divestment |
Pengelolaan Kendaraan Dinas | Management of Official Vehicles |
Pengelolaan Keuangan Badan Layanan Umum | Management of Public Service Agency Financial |
Pengelolaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB P2) serta Bea Perolehan Hak atas Tanah dan Bangunan | Management of Land and Building Tax of Rural and Urban Areas and Title Transfer Duty of Land and Building |
Pengelolaan Pembiayaan dan Kapasitas Daerah | Management of Financing and Local Capacity |
Pengelolaan Tingkat Layanan | Management of Service Level |
Pengelolaan Transfer Dana ke Daerah | Management of Fund Transfer to Local |
Pengelolaan Utang yang Baik | Good Debt Management |
Pengelolaan Valas | Foreign Currency Management |
Pengelolaan Administrasi Belanja Pegawai |
Wage and Salary Administration |
Pengelolaan Basis Data dan Duku ngan Teknologi Informasi |
Management of Database and Information Technology Support |
Pengeluaran barang | Release of Goods |
Pengeluaran Muatan | Cargo Release |
Pengeluaran Pendapatan | Revenue Expenditure |
Pengeluaran yang belum/tidak dipertanggungjawabkan | Backlog Expenditure |
Pengeluaran yang belum/tidak memenuhi syarat | Ineligible Expenditure |
Pengeluaran yang memenuhi syarat | Eligible Expenditure |
Pengembalian | Drawback |
Pengembalian atas pajak yang telah dibayarkan | Tax Refund |
Pengembalian Dana | Refund |
Pengembalian Sebenarnya | Actual Refund |
Pengembalian Sisa Dana | Return of Excess Fund |
Pengembangan Masyarakat yang Berkelanjutan | Sustainable Community Development |
Pengembangan Pelayanan Prima | Development of Service Excellence |
Pengembangan Pola Pikir Aparatur Pemerintah | Development of Civil Servants’ Mindset |
Pengembangan Profesi dan ProgramPensiun | Professional and Pension Program Development |
Pengenalan dan Pengukuran Potensi Diri | Identification and Measurement of Individual Potential |
Pengendalian Dokumen | Document(s) Control |
Pengendalian Data Kumpulan | Batch Data Control |
Pengendalian Internal | Internal Control |
Pengendalian Luas | Pervasive Control |
Pengendalian Manajemen | Management Control |
Pengendalian Operasional | Operational Control |
Pengendalian Pagu | Credit Limit Control |
Pengendalian Rekaman | Record(s) Control |
Pengendalian Umum | General Control |
Pengendalian Validasi | Validation Control |
Pengendalian yang Berlebih | Excessive Control |
Pengendalian yang Lemah | Weak Control |
Pengetahuan Lelang bagi Pelaksana | Auction Knowledge for Administrator |
Pengetahuan Penilaian | Appraisal Knowledge |
Pengetahuan, Keterampilan, dan Sikap | Knowledge, Skills, and Attitude |
Pengguna Anggaran | Budget User |
Pengguna Anggaran/Kuasa Pengguna Anggaran (PA/KPA) | Budget User/Proxy of Budget User |
Penggunaan dan Pemanfaatan Barang Milik Negara bagi Pengguna Barang | Use and Utiization of State-Owned Assets for Assets User |
Penghapusan Piutang Negara | Write-off State Receivable |
Penghapusan Utang | Debt Relief |
Penghapusan Utang Yang Dianggap Tidak Bisa Ditagih Lagi | Write-Off |
Penginterpretasi Kelaziman | Rule Interpreter |
Pengisian Kembali Reksus | Replenishment |
Pengosongan Objek Lelang | Removal of Auction Object |
Pengujian Nilai Transaksi | Post Clearance Audit |
Pengujian Terakhir | Final Acceptance Test |
Pengujian Terpadu | Integrated Assessment |
Pengurusan Piutang Negara (PPN) | State Receivables Management |
Pengurusan Piutang Negara dan Lelang | State Receivable and Auction Management |
Penilaian Arsip | Records Appraisal |
Penilaian Bisnis | Business Appraisal |
Penilaian Dampak Peraturan | Regulatory Impact Assessment |
Penilaian Ekonomis | Economic Appraisal |
Penilaian Kompetensi Pegawai | Hard Competency Assessment |
Penilaian Korporat dan Pengelolaan Korporat | Corporate Valuation and Corporate Governance |
Penilaian Kualitas | Quality Assessment |
Penilaian Mandiri | Self-Assessment |
Penilaian Properti Dasar | Basic Property Appraisal |
Penilaian Properti Lanjutan | Advanced Property Appraisal |
Penilaian Spesialis Minyak dan Gas | Oil and Gas Specialist’s Appraisal |
Penilaian Sumber Daya Alam | Natural Resource Appraisal |
Penilaian Usaha Dasar | Basic Business Appraisal |
Penimbunan Muatan | Cargo Storage |
Peningkatan Kualitas Penilai Properti Dasar | Quality Improvement of Basic Property Appraisal |
Peningkatan Modal | Capital Increase |
Penjabaran Laporan Keuangan | Translation of Financial Statements |
Penjaminan Pemerintah | Letter of Guarantee |
Penjaminan Risiko Kredit | Credit Risk Guarantee |
Penjualan Saham Kepada Publik | Secondary Public Offering |
Penjualan Saham Perdana | Initial Public Offering (IPO) |
Penolakan Pengecekan | Denial of Service |
Pensiun Iuran Pasti | Fully Funded Pension Plan |
Pensiun Manfaat Pasti | Pay As You Go Pension Plan |
Penunjukan Langsung | Direct Appointment |
Penyedia Barang dan Jasa | Goods and Services Provider |
Penyelesaian | Clearance |
Penyelesaian Perselisihan | Dispute Settlement |
Penyelesaian Piutang Negara | State Receivable Settlement |
Penyelesaian secara Musyawarah Mufakat | Amicable Settlement |
Penyempurnaan Proses Bisnis | Business Process Improvement |
Penyerahan Piutang Negara Tidak Sah | Invalid State Receivables Handover |
Penyertaan Modal Negara (PMN) | State Equity Participation |
Penyesuaian Ganda | Double Adjustment |
Penyesuaian Tarif Sewa | Rental Rate Adjustment |
Penyiapan Penganggaran | Budget Preparation |
Penyisihan Persediaan Usang dan Penurunan Nilai | Allowance for Obsolete Inventory and Write Down |
Penyisihan Piutang Tak Tertagih | Allowance for Doubtful Accounts |
Penyitaan terhadap Harta Kekayaan Debitur | Confiscation of the Debtor’s Assets |
Penyuluh Perbendaharaan | Treasury Instructor |
Penyusutan Arsip | Records Disposal |
Penyusutan Bangunan | Building Deterioration |
Peralatan dan Perabotan | Fixture and Furniture |
Peralatan Operasi | Operational Equipment |
Peraturan Direktur Jenderal (PERDIRJEN ) | Director General Regulation |
Peraturan Menteri Keuangan (PMK) | Minister of Finace Regulation |
Peraturan Pabean | Customs and Excises Laws |
Peraturan Pemerintah | Government Regulation |
Perbuatan Melawan Hukum | Tort |
Perdagangan Tanpa Warkat | Scripless Trading |
Perencanaan dan Manajemen Penggunaan Tanah | Land Use Planning and Management |
Perencanaan dan Pelaksanaan Kegiatan | Activity Planning and Implementation |
Perencanaan Kas | Cash Planning |
Perencanaan Kebutuhan BMN (Bagi Pengelola) | Planning of State-Owned Asset Need (For Manager) |
Perencanaan Kebutuhan BMN (Bagi Pengguna Barang) | Planning of State-Owned Asset Need (For Asset User) |
Peringkat Jabatan | Job Grade |
Peringkat Layak Investasi | Investment Grade |
Peringkat Obligasi | Bond Rating |
Periode Bunga | Interest Period |
Periode Pengembalian | Payback Period |
Perjalanan Dinas | Business Trip |
Perjanjian Investasi Bilateral | Bilateral Investment Treaty |
Perjanjian Jual Beli Saham | Shares Sale Agreement |
Perjanjian Jual Beli Tenaga Listrik (PJBTL) | Power Purchase Agreement (PPA) |
Perjanjian Kerahasiaan | Non-Disclosure Agreement |
Perjanjian Kerjasama (PKS) | Memorandum of Understanding |
Perjanjian Kerjasama Ekonomi secara Komprehensif | Comprehensive Economic Partnership Agreement |
Perjanjian Kerjasama/Karya Pengusahaan Pertambangan Batubara (PKP2B) | Coal Contract of Work (CCoW) |
Perjanjian Payung | Umbrella Agreement |
Perjanjian Pembayaran secara Tunai dan dengan Penyerahan Aset | Master Settlement and Acquisition Agreement |
Perjanjian Penerusan Pinjaman | Subsidiary Loan Agreement |
Perjanjian Penghindaran Pajak Berganda | Tax Treaty |
Perjanjian Pengusahaan Jalan Tol (PPJT) | Toll Road Concession Agreement |
Perjanjian Peningkatan dan Perlindungan Penanaman Modal | Investment Promotion and Protection Agreement |
Perjanjian Penjaminan | Guarantee Agreement |
Perjanjian Pinjaman | Loan Agreement |
Perjanjian Regres | Recourse Agreement |
Perjanjian Tingkat Layanan | Service Level Agreement (SLA) |
Perkara Perdata | Civil Case |
Perkara Tata Usaha Negara | State Administrative Cases |
Perkiraan Penarikan dan Penyetoran Dana |
Cash Receipts and Disbursements Forecasting |
Perkiraan/Perencanaan | Forecasting |
Perluasan Aplikasi | Application Sizing |
Permintaan Pembelian | Purchase Requisition |
Permintaan Penawaran | Request for Proposal |
Permintaan Tambahan Margin | Margin Call |
Pernyataan Bersama (PB) | Joint Statement |
Pernyataan Minat | Letter of Intent |
Perolehan Aset Tetap | Fixed Asset Acquisition |
Perolehan Pembiayaan | Financial Closure |
Persekutuan Perdata | Civil Partnership |
Persetujuan Dasar | Principle Approval |
Persetujuan Lokasi | Location Approval |
Perspektif Keuangan | Financial Perspective |
Perspektif Pelanggan | Customer Perspective |
Perspektif Pembelajaran dan Pertumbuhan | Learning and Growth Perspective |
Perspektif Proses Bisnis Internal | Internal Business Process Perspective |
Persyaratan Agen Pengumpul/Bank/Pos Persepsi | Requirement for Collecting Agent |
Persyaratan Peserta | Requirement for Participant |
Persyaratan Surat Wesel | Claused Bill of Exchange |
Pertanggungjawaban Anggaran | Budget Accountability Report |
Pertemuan Formal/Resmi Antar Pejabat | Courtesy Meeting |
Pertemuan Meja Bundar | Roundtable Meeting |
Pertemuan Tiga Pihak | Tripartite Meeting |
Pertukaran Data Elektronik | Electronic Data Interchange |
Petugas Informasi | Information Officer |
Petugas Penyetuju | Approver |
Petunjuk Operasional Kegiatan | Detailed Budget Allocation |
Pinjaman Antarbank | Interbank Borrowing |
Pinjaman Arus Kas | Cash Flow Loan |
Pinjaman Beragunan | Secured Loan |
Pinjaman Berjaminan | Collateralised Loan |
Pinjaman dalam Bentuk Valuta Asing | Foreign Currency Loan |
Pinjaman dan Hibah Daerah | Local Government Loan and Grant |
Pinjaman dengan Persyaratan Lunak | Concessional Loan |
Pinjaman/Hibah Luar Negeri (PHLN) | Foreign Loan and Grant |
Piutang Negara Dapat Diselesaikan (PNDS) | Settled State Receivables |
Piutang Negara Dapat Ditagih (PNDT) | Collectible State Receivables |
Piutang Negara Sementara Belum Dapat Ditagih (PSBDT) | Temporarily Uncollectible State Receivables |
Piutang Negara/Piutang Daerah | State/Local Government Receivables |
Piutang Pajak/Tunggakan Pajak | Tax Arrears |
Piutang Usaha | Trade Receivables |
Pola Diklat | Training Pattern |
Pos Pengawasan Pabean | Customs and Excises Station |
Praktik Terbaik Internasional | International Best Practices |
Prediksi Arus Kas | Cash Flow Forecasting |
Presentasi Hasil Analisa | Presentation of Analysis Result |
Prinsip dan Teknik Koordinasi | Principles and Techniques of Coordination |
Prinsip Kewajaran dan Kelaziman Usaha | Arm’s Length Principle |
Prinsip Pengguna Membayar | User-Pays Principle |
Produk Domestik Regional Bruto | Gross Regional Domestic Product |
Produk National Bruto | Gross National Product (GNP) |
Produktivitas Keseluruhan | Overall Productivity |
Program Gelar | Degree Program |
Program Non Gelar | Non-Degree Program |
Program Pelatihan Eksekutif | Executive Training Program |
Program Pelatihan yang Disesuaikan Kebutuhan | Tailor-Made Training Program |
Program Peningkatan Layanan | Service Improvement Program |
Program Percepatan | Crash Program |
Program Percepatan Akuntabilitas Keuangan Pemerintah (PPAKP) | Acceleration Program for Government Financial Accountability |
Properti yang Dinilai | Subject Property |
Properti yang Paling Dihargai | Most Valued Property |
Prosedur Kepabeanan | Customs and Excises Procedure |
Prosedur Persetujuan Bersama | Mutual Agreement Procedure (MAP) |
Proses Hak Milik | Proprietary Process |
Proses Nilai dalam Penggunaan | Value-in-Use Process |
Proses Pembangunan Properti (Aset) | Property (Asset) Development Process |
Proses Penambahan Nilai | Value Adding Process |
Proyeksi Penerimaan | Revenue Projection |
Proyeksi Pengeluaran | Spending Projection |
Pungutan Pabean | Customs and Excises Duties |
Pusat Penilaian | Assessment Center |
Putusan Banding | Decision on Appeal |
Putusan Gugatan | Decision on Lawsuit |
Putusan Pengadilan Pajak | Decision of Tax Court |
Putusan Peninjauan Kembali | Decision on Case Review |
Rasio Kemampuan Pemenuhan Kewajiban | Debt Service Coverage Ratio (DSCR) |
Rasio Laba Utang | Debt Service Coverage |
Rasio Manfaat Biaya | Benefit-Cost Ratio |
Rasio Obligasi | Bond Ratio |
Rasio Pajak | Tax Ratio |
Rasio Perputaran | Turnover Ratio |
Rasio Utang Modal | Gearing Ratio |
Rasio Utang Terhadap Ekuitas | Debt to Equity Ratio |
Real Properti | Real Property |
Rekan Kantor Akuntan Publik | Partner of Public Accontant Office |
Rekan Kantor Jasa Penilai Publik | Partner of Public Appraiser Office |
Rekening Administratif | Off-Balance Sheet |
Rekening Dana Investasi (RDI) | Investment Fund Account |
Rekening Escrow | Escrow Account |
Rekening Induk Dana Investasi (RIDI) | Government Investment Principal Account |
Rekening Khusus (Reksus) | Special Account |
Rekening Koran | Current Account |
Rekening Koran Bank Indonesia (RKBI) | Current Account of Bank Indonesia |
Rekening Operasional | Operational Account |
Rekening Pembangunan Daerah | Local Development Account |
Rekening Pemerintah Lainnya | Other Government Accounts |
Rekening Penerimaan | Revenue Account |
Rekening Pengeluaran | Expenditure Account |
Rencana Anggaran Biaya (RAB) | Budget Estimate Plan |
Rencana Bisnis dan Anggaran | Business and Budget Plan |
Rencana dan Aksi Perseorangan | Individual Plan and Action |
Rencana Dana Pengeluaran Bendahara Umum Negara (RDP BUN) | Expenditure Plan of State General Treasurer |
Rencana Kerja | Work Plan |
Rencana Kerja Anggaran (RKA) | Work Plan and Budget |
Rencana Kerja Anggaran Bendahara Umum Negara (RKA-BUN) | Work Plan and Budget of State General Trreasurer |
Rencana Kerja dan Anggaran Kementerian/Lembaga (RKA K/L) | Work Plan and Budget of Ministry/Institution |
Rencana Kerja Tahunan | Annual Work Plan |
Rencana Kesinambungan Usaha | Business Continuity Plan |
Rencana Kinerja Tahunan | Annual Performance Plan |
Rencana Manajemen Perubahan | Change Management Plan(CMP) |
Rencana Mutu | Quality Plan |
Rencana Pembangunan Jangka Menengah (RPJM) | Medium-Term Development Plan |
Rencana Pembangunan Jangka Menengah Nasional (RPJMN) | National Medium-Term Development Plan |
Rencana Pemeliharaan | Maintenance Plan |
Rencana Pemulihan Dampak Bencana | Disaster Recovery Plan |
Rencana Penarikan Dana (RPD) | Disbursement Plan |
Rencana Pengembangan Pegawai | Human Resources Development Plan |
Rencana Pengembangan Sumber Daya Manusia | Human Capital Development Plan (HCDP) |
Rencana Strategi Bisnis | Strategic Business Plan |
Rencana Strategis (Renstra) | Strategic Plan |
Rentang Kendali | Span of Control |
Restrukturisasi Piutang | Restructuring of State Claims |
Retensi Pelanggan | Customer Retention |
Ulasan/Tinjauan Belanja Pemerintah | Spending Review |
Ulasan/Tinjauan Pelaksanaan Anggaran | Budget Execution Review |
Ulasan Tinjauan tentang isu-isu yang menjadi perhatian pasar | Financial Market Review |
Rincian target capaian kinerja | Detailed Performance Targets |
Ringkasan Laporan Realisasi Anggaran | Summary of Statement of Budget Realization |
Risalah Lelang (RL) | Auction Report |
Risalah Putusan | Summary of Decision |
Risalah Sidang Banding (RSB) | Summary of Appeal |
Risalah Sidang Gugatan (RSG) | Summary of Lawsuit |
Riset Inovatif dan Produktif (Rispro) | Innovative & Productive Research |
Riset Pembangunan Indonesia (RPI) | Indonesia Development Research |
Rumpun Mata Diklat | Classification of Training Subjects |
Saldo Anggaran Lebih/Kurang (SAL/K) | Accumulated Budget Surplus/Deficit |
Saldo Kas Minimal | Minimum Cash Balance |
Saldo Kas Optimal/Target | Optimum/Target Cash Balance |
Saldo Laba yang Belum Ditentukan Penggunaannya | Unappropriated Retained Earnings |
Saldo Laba yang telah Ditentukan Penggunaannya | Appropriated Retained Earnings |
Salinan asli dari Risalah Lelang | Original Copy of Auction Report |
Sarana pengangkut | Means of Transportation |
Sasaran Strategis | Strategic Objectives |
Satuan Acara Pembelajaran | Lesson Plan |
Satuan Kerja (Satker) | Working Unit |
Satuan Pemeriksa Internal (SPI) | Internal Auditor |
Satuan Pengawas Internal | Internal Control Committee |
Sekumpulan Hak-hak Hukum | Bundle of Legal Rights |
Sekuritas Catatan Buku | Book Entry Securities |
Selisih Kurs | Exchange Difference |
Seminar | Seminar |
Seminar Kertas Kerja | Working Paper Seminar |
Seminar Kertas Kerja Tugas Baca | Working Paper Seminar on Reading Assignment |
Sengketa Harta Warisan | Inheritance Disputes |
Sengketa Pajak | Tax Dispute |
Sentralisasi Rekening Bank Operasional | Centralizing Government Accounts at Commercial Banks |
Sertifikasi Kompetensi | Certificate of Competency |
Sertifikasi Mandiri | Self-Certification |
Sertifikat Deposito | Certificate of Deposit |
Sertifikat Hak Milik | Freehold Title |
Siaran Pers (SP) | Press Release |
Siklus Manajemen Aktiva Berkelanjutan | Sustainable Asset Management Cycle |
Siklus Pengembangan Sistem Informasi | Information Systems Development Life Cycle (SDLC) |
Sisa Anggaran Lebih (SAL) | Remaining Budget |
Sisa Kurang Pembiayaan Anggaran (SIKPA) | Budget Deficit |
Sisa Lebih Pembiayaan Anggaran (SILPA) | Budget Surplus |
Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) | Performance Accountability System of Government Institution LING |
Sistem Akuntansi Barang Milik Negara (SA BMN) | Accounting System for State-Owned Assets |
Sistem Akuntansi Belanja Subsidi dan Belanja Lainnya (SA-BSBL) | Accounting System for Subsidy and Other Expenditures |
Sistem Akuntansi Bendahara Umum Negara (SABUN) | Accounting System for State General Treasurer |
Sistem Akuntansi Hibah (SIKUBAH) | Accounting System for Grant |
Sistem Akuntansi Instansi (SAI) | Accounting System for Line Ministry(ies) |
Sistem Akuntansi Investasi Pemerintah (SAIP) | Accounting System for Government Investment |
Sistem Akuntansi Keuangan (SAK) | Accounting System for Financial Transactions (applied at BLUs) |
Sistem Akuntansi Pelaporan Penerusan Pinjaman (SA-PPP) | Accounting System for Subsidiary Loan Reporting |
Sistem Akuntansi Pemerintah Pusat (SAPP) | Accounting System for Central Government |
Sistem Akuntansi Pengelolaan Keuangan Badan Lainnya (SA-PBL) | Accounting System for Financial Management of Other Agencies |
Sistem Akuntansi Pusat (SiAP) | Central Accounting System |
Sistem Akuntansi Transaksi Khusus (SA-TK) | Accounting System for Special Transactions |
Sistem Akuntansi Transfer ke Daerah (SA-TD) | Accounting System for Transfer to Local Government |
Sistem Akuntansi Utang Pemerintah (SA-UP) | Accounting System for Government Debts |
Sistem Bank/Pos Persepsi | Collecting Agent System |
Sistem Induk | Core System |
Sistem Informasi Assessment Center (SIMASTER) | Assessment Information System |
Sistem Informasi Berbasis Komputer | Computer-Based Information System |
Sistem Informasi Eksekutif | Executive Information System |
Sistem Informasi Geografi Kekayaan Negara (SIG KN) | Geographic Information System for State Assets |
Sistem Informasi Investasi Pinjaman | Information System of Loan Investment |
Sistem Informasi Kedisiplinan Pegawai (SIKAP) | Information System of Employee Discipline |
Sistem Informasi Kepegawaian (SIK) | Information System of Human Resources |
Sistem Informasi Kepegawaian (SIMPEG) | Information System of Human Resouces |
Sistem Informasi Laporan Absensi Pegawai (SILAP) | Information System of Employee Attendance Report |
Sistem informasi Laporan Kepegawaian (SILK) | Information System of Human Resources Report |
Sistem Informasi Manajemen Akuntansi Barang Milik Negara (SIMAK BMN) | Accounting and Management Information System of State-Owned Asset |
Sistem Informasi Manajemen Aset Negara | Management Information System of State Asset |
Sistem klasifikasi barang | Harmonized System |
Sistem Kolaborasi | Collaborative System |
Sistem Manajamen Aset NegaraTerintegrasi | Integrated State Assets Management System |
Sistem Manajemen Mutu | Quality Management System |
Sistem Manajemen Terimplementasi | Implemented Management System |
Sistem Mandiri yang Berkelanjutan | Sustainable Self-Managing System |
Sistem Monitoring Aktivitas Sehari-hari | Daily Activity Monitoring System (DAMS) |
Sistem Neraca Nasional | System of National Accounts |
Sistem Pemantauan Dini | Early Warning System (EWS) |
Sistem Pembayaran Pajak secara Elektronik | Electronic Payment System BussDic |
Sistem Pemerintahan secara Elektronik | Electronic Government (e-Government) |
Sistem Pendukung Eksekutif | Executive Support System |
Sistem Pendukung Pengambilan Keputusan | Decision Support System |
Sistem Pendukung Pengambilan Keputusan Estimasi Pelayaran | Voyage-Estimating DecisionSupport System |
Sistem Pendukung Pengambilan Keputusan Kelompok | Group Decision Support System |
Sistem Pendukung Pengambilan Keputusan Konsumen | Customer Decision Support System |
Sistem Pertemuan Elektronik | Electronic Meeting System |
Sistem Perbendaharaan dan Anggaran Negara (SPAN) | State Treasury and Budget Systems |
Spesifikasi Jabatan/Syarat Jabatan | Job Specification |
Standar Akuntansi Keuangan | Financial Accounting Standards |
Standar Akuntansi Pemerintah (SAP) | Government Accounting Standards |
Standar Biaya Keluaran (SBK) | Standard Output Cost |
Standar Biaya Masuk (SBM) | Standard Input Cost |
Standar Kompetensi | Competency Standard |
Standar Manajemen Mutu | Quality Management Standards |
Standar Pelayanan Minimum (SPM) | Minimum Service Standards |
Standar Penilaian Indonesia (SPI) | Indonesian Valuation Standards |
Standar Profesional Akuntan Publik (SPAP) | Public Accountant Professional Standards |
Standar Prosedur Operasi | Standard Operating Procedure |
Statistik Keuangan Pemerintah | Government Finance Statistics |
Strategi Nasional Keuangan Inklusif (SNKI) | National Strategy for Financial Inclusion |
Studi Banding | Comparative Study |
Studi Kelayakan Penilaian Properti | Feasibility Study for Property Appraisal |
Subsidi Resi Gudang (SRG) | Warehouse Receipt Finance |
Suku Bunga Negara Asal | Home Currency Rate |
Suku Bunga Pasar Antarbank | Interbank Offered Rate |
Surat Antisipasi Obligasi | Bond Anticipation Note/BAN |
Surat Bantahan | Objection Letter |
Surat Berharga Negara (SBN) | Government Securities |
Surat Berharga Syariah Negara (SBSN) | Government Islamic Securities |
Surat Gugatan | Lawsuit |
Surat Jaminan Kelayakan Usaha | Business Viability Guarantee Letter |
Surat Keputusan Penolakan Permohonan Informasi PPID | PPID’s Decree on Rejection of Information Request |
Surat Keterangan Asal | Certificate of Origin |
Surat Keterangan Bebas (SKB) | Notice of Tax Exemption |
Surat Keterangan Bebas Sengketa | Tax Clearance Certificate |
Surat keterangan dari pemberi hadiah/hibah di luar negeri | Gift Certificate |
Surat Keterangan Domisili (SKD) | Certificate of Domicile |
Surat Ketetapan Pajak (SKP) | Notice of Tax Assessment |
Surat Ketetapan Pajak Kurang Bayar (SKPKB) | Notice of Tax Underpayment Assessment |
Surat Ketetapan Pajak Kurang Bayar Tambahan (SKPKBT) | Notice of Additional Tax Underpayment Assessment |
Surat Ketetapan Pajak Lebih Bayar (SKPLB) | Notice of Overpayment Assessment |
Surat Ketetapan Pajak Nihil (SKPN) | Notice of Nil Tax Assessment |
Surat Kuasa | Power of Attorney |
Surat Kuasa Pengguna Anggaran (SKPA) | Letter of Authorization for Budget User |
Surat Muatan | Bill of Lading |
Surat Paksa | Distress Warrant |
Surat Pemberitahuan (SPT) | Tax Return |
Surat Pemberitahuan Masa (SPT Masa) | Periodic Tax Return |
Surat Pemberitahuan Tahunan (SPT Tahunan) | Annual Tax Return |
Surat Penawaran Indikatif | Indicative Offer |
Surat Penerimaan Pengurusan Piutang Negara (SP3N) | Letter of Acceptance ofState Receivable Management |
Surat Pengakuan Utang | INVESTO |
Surat Pengesahan Pendapatan dan Belanja (SP2B) | Endorsement Letter for Revenue and Expenditure |
Surat Penunjukan Penyedia Barang/Jasa | Letter of Provider Appointment |
Surat Perintah Debit (SPD) | Debit Order |
Surat Perintah Kerja | Work Order |
Surat Perintah Membayar | Payment Order |
Surat Perintah Membayar Kelebihan Pajak (SPMKP) | Disbursement of Refund Claim |
Surat Perintah Pembebanan (SPB) | Charging Order |
Surat Perintah Pencairan Dana (SP2D) | Fund Disbursement Order |
Surat Permintaan Pembayaran (SPP) | Payment Request Letter |
Surat Permintaan Pengesahan Pendapatan dan Belanja (SP3B) | Request of Endorsement for Revenue and Expenditure |
Surat Permohonan Banding (SPB) | Appeal Letter |
Surat Permohonan Pinjaman | Loan Application |
Surat Pernyataan Tanggung Jawab Mutlak (SPTJM) | Statement of Responsibility |
Surat Pernyataan Tujuan Studi | Statement of Purpose |
Surat Persetujuan | Letter of Consent |
Surat Setoran Pajak (SSP) | Tax Payment Slip |
Surat Tagihan Pajak (STP) | Notice of Tax Collection |
Surat Tanggapan (ST) | Response Letter |
Surat Tidak Keberatan | No Objection Letter (NOL) |
Surat Tugas | Letter of Assignment |
Surat Uraian Banding (SUB) | Appeal Explanation Letter |
Surat Utang Negara (Obligasi) | Government Bond |
Survei Kesiapan Perubahan | Change Readiness Assessment |
Swap Suku Bunga | Interest Rate Swap |
Swap Valuta | Currency Swap |
Syarat Efektif Pinjaman | Loan Effective Terms |
Syarat Larangan Tersirat | Implied Warranties |
Syarat Pencairan Pinjaman | Disbursement Terms |
Tagihan Elektronik | Electronic Billing |
Tambahan Modal Disetor | Additional Paid-In Capital |
Tambahan Nilai Ekonomi | Economic Value Added |
Tanah Berlebih | Excess Land |
Tanda Terima Permohonan Informasi | Receipt of Information Request |
Teknik Membuat Perjanjian | Agreement Drafting Techniques |
Teknik Pengelolaan Keuangan | Financial Management Techniques |
Teknik Pengelolaan Materiil | Material Management Techniques |
Teknik Penulisan Laporan | Report Writing Techniques |
Tempat Penimbunan Berikat | Bonded Storage |
Tempat Penimbunan Pabean | Customs and Excises Storage |
Tempat Penimbunan Sementara | Temporary Storage |
Tempat Penumpukan Container di Dermaga | Container Yard |
Tempat Penyimpanan Arsip Aktif | Central Records Storage |
Temu Pemimpin Redaksi | Editor’s Meeting |
Temu Wartawan | Press Gathering |
Tidak dipungut | Unimposed |
Tingkat Pengembalian | Rate of Return |
Tingkat Pengembalian Akuntansi | Accounting Rate of Return |
Tingkat Pengembalian Intern | Internal Rate of Return |
Tingkat Pengembalian Investasi | Investment Rate of Return (IRR) |
Tingkat Pengembalian Piutang | Recovery Rateof Return |
Tingkat Pengembalian Rata-rata | Average Rate of Return |
Toko Bebas Bea | Duty-free Shop |
Total Belanja Daerah | Total Local Expenditure |
Transaksi Non Anggaran | Transitory Transactions |
Transaksi pada Aset Non Keuangan | Transaction of Non-Financial Asset(s) |
Tugas Pemeliharaan Ditangguhkan | Deferred Maintenance Task |
Uang Duka Wafat | Bereavement Payment |
Uang Jaminan Penawaran Lelang | Cash Deposit for Auction Bid |
Unit Akuntansi Pembantu Pengguna Anggaran Wilayah (UAPPA-W) | Regional Accounting Unit in Line Ministry(ies) |
Unit Pelaksana Penjaminan Pemerintah (UP3) | Government Guarantee ImplementationUnit |
Unit Pelaksana Proyek | Project Implementation Unit (PIU) |
Unit Pemilik Resiko (UPR) | Risk Owner’s Unit |
Unit Pengelola Program | Program Management Unit |
Unit Pengelola Proyek | Project Management Unit (PMU) |
Wahana Tujuan Khusus | Special Purpose Vehicle (SPV) |
Wajar Dengan Pengecualian (WDP) | Qualified (Audit Opinion) |
Wajar Tanpa Pengecualian (WTP) | Unqualified (Audit Opinion) |
Wajar Tanpa Pengecualian dengan Paragraf Penjelasan (WTP-DPP) | Unqualified with an Explanatory Paragraph (Audit Opinion) |
Wajib Pajak | Taxpayer |
Wajib Setor | Tax Depositor |
Warkat Pembebanan Rekening | Overbooking Form |
Kementerian Keuangan | Ministry of Finance of the Republic of Indonesia |
Wakil Menteri Keuangan | Vice Minister of Finance of the Republic of Indonesia |
Sekretariat Jenderal | Secretariat General |
Direktorat Jenderal Anggaran | Directorate General of Budget |
Direktorat Jenderal Pajak | Directorate General of Taxes |
Direktorat Jenderal Bea dan Cukai | Directorate General of Customs and Excise |
Direktorat Jenderal Perbendaharaan | Directorate General of Treasury |
Direktorat Jenderal Kekayaan Negara | Directorate General of State Assets Management |
Direktorat Jenderal Perimbangan Keuangan | Directorate General of Fiscal Balance |
Direktorat Jenderal Pengelolaan Pembiayaan dan Resiko | Directorate General of Budget Financing and Risk Management |
Inspektorat Jenderal | Inspectorate General |
Badan Kebijakan Fiskal | Fiscal Policy Agency |
Badan Pendidikan dan Pelatihan Keuangan | Financial Education and Training Agency |
Staf Ahli Bidang Penerimaan Negara | Assistant of Minister for Revenue |
Staf Ahli Bidang Pengeluaran Negara | Assistant of Minister for State Expenditure |
Staf Ahli Bidang Makro Ekonomi dan Keuangan Internasional | Assistant of Minister for Macroeconomic and International Financial |
Staf Ahli Bidang Kebijakan dan Regulasi Jasa Keuangan dan Pasar Modal | Assistant of Minister for Financial Services and Capital Market Policy and Regulation |
Staf Ahli Menteri Bidang Organisasi, Birokrasi, dan Teknologi Informasi | Assistant of Minister for Organization, Bureaucracy, Information, and Technology |
Staf Ahli Bidang Peraturan dan Penegakan Hukum Pajak | Assistant of Minister for Tax Regulation and Law Enforcement |
Staf Ahli Bidang Kepatuhan Pajak | Assistant of Minister for Tax Compliance |
Staf Ahli Bidang Pengawasan Pajak | Assistant of Minister for Taxation Supervisory |
Pusat Sistem Informasi dan Teknologi Keuangan | Center for Financial Information Systems and Technology |
Pusat Analisis dan Harmonisasi Kebijakan | Center for Policy Analysis and Harmonization |
Pusat Layanan Pengadaan Secara Elektronik | Centre of Electronic Procurement Service |
Pusat Pembinaan Profesi Keuangan | Finance Professions Supervisory Center |
Pusat Investasi Pemerintah | Government Investment Center |
Sekretariat Pengadilan Pajak | Secretariat of the Tax Court |
Lembaga Pengelola Dana Pendidikan | Educational Fund Management Institution |
Sekretariat Komite Pengawas Perpajakan | Secretary of Taxation Supervisory Committee |
Semoga terminologi atau istilah keuangan dan perpajakan dalam Bahasa Inggris ini juga dapat menjadi pedoman bagi Pembaca Setia Tax Learning.