Ministry of Finance Regulation No. 13/PMK.010/2017; Ministry of Finance Regulation No. 164/PMK.010/2018; Article 17(3) Constitution 1945; Law No. 10 of 1995; Law No. 39 of 2008; Governement Regulations No. 55 of 2008; President Regulations No. 57 of 2020; Ministry of Finance Regulation No. 217/PMK.01/2018