Constitutional Law 1945 Article 17(3), Law No. 10/1995, Law No. 39/2008, Government Regulation No. 55/2008, President Regulation No 57/2020, Ministry of Finance Regulation No. 118/PMK.01/2021, Ministry of Finance Regulation No. 26/PMK.010/2022, Ministry of Finance Regulation No. 13/PMK.010/2017