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