Non-tax State Revenue Research Articles

PENINGKATAN PENERIMAAN NEGARA BUKAN PAJAK MELALUI PENGELOLAAN BARANG MILIK NEGARA KEMENTERIAN PERTAHANAN

(BMN) and is oriented towards public services and public welfare. Government Regulation Number 28 of 2020 concerning Amendments to Government Regulation Number 27 concerning Management of State/Regional Property becomes the basis for managing state assets through the use of State Property to increase state revenue in the form of Non-Tax State Revenue (PNBP). State property utilization must be carried out professionally, effectively, and accountably by considering aspects of physical feasibility, legal feasibility, financial feasibility, and asset productivity feasibility. This research was conducted qualitatively with primary data sources derived from interviews and secondary data sources derived from documents or other valid information. The results of the study show that: (1) Management of State Property of the Ministry of Defense of the Republic of Indonesia is carried out to increase PNBP that has not been optimally achieved, (2) The idle BMN has not been efficient with the highest and best use and the management of PNBP on the use of BMN has not been fully following the Budget mechanism. State Revenue and Expenditure, (3) The need for optimization of supervision and control on the management of State Property, Ministry of Defense.

Reformulation of the Function of the Board of Directors as an Organ of Persero Company in the Framework of Legal Development

This article discusses the urgency of reformulation of the function of the Board of Directors as an organ of persero company in carrying out the company's business activities to obtain profits that are further deposited to the state as non-tax state revenues. This research is normative research. The results of this study show that the transfer and guarantee actions carried out by Directors against persero's assets are one form of legally valid management as long as it is in accordance with the laws and regulations, its basic budget and the interests of persero. In order to achieve legal certainty, it is necessary to reformulate the function of the Board of Directors of Persero in the laws and regulations into the function of management, ownership and representing persero both in and in court as long as it is in accordance with the laws and/or articles of association of Persero.

The Use of Ostrom’s Concept on Rules-in-Use in the Analysis of Regulation of Natural Tourism Utilization in Gunung Gede Pangrango National Park

This study aims to analyze the regulations weaknesses and the gap between rule in form and rule in use in the context of institution of nature tourism utilization in protected areas. The research was in Gunung Gede Pangrango National Park. The research used semi-structured interviews with key informants and analysis of regulations governing the contractual relationship with the business license for the nature tourism provision facilities (IUPSWA). The rules were analyzed using Ostrom’s Concept on Rules-in-Use, then the gap between rules in form and rules in use was explained in the IUPSWA business flow. Regulation weaknesses in the use of natural tourism found are (1) a gap in the use of cooperation agreement regulations as licensing permits; (2) inconsistency of environmental permit regulations; (3) lack of government capacity in controlling information to control the fulfillment of obligations in the payment of non-tax state revenue collection of business results for the provision of nature tourism facilities, (4) the absence of sanctions. Based on the gap between rule in form and rule in use in the Institutional Analysis Development Framework, imperfections of rule in form can result in participants using information and power in their interactions which result inconsistency with its objectives.

The Effect of Revaluation, Inventory and Lease of State-Owned Assets on Optimization of Non-Tax State Revenue in Indonesia

The Republic of Indonesia's state revenue is used for the state budget to achieve public welfare, where one component of state revenue is from non-tax state revenue. The government maximizes the use of state-owned assets to optimize non tax state revenue, so that it can support tax revenues in financing the state. The purpose of the study was to determine and analyze the effect of partially or simultaneously the revaluation, inventory, and lease of state-owned assets on the optimization of non-tax state revenue. This research is a quantitative research, using a survey method that uses an instrument in the form of a questionnaire. The conclusions are revaluation, inventory, and lease of state-owned assets partially positive and significant effect on the optimization of non-tax state revenue; and the revaluation, inventory and lease of state-owned assets simultaneously have a positive and significant effect on the optimization of non-tax state revenue. Keywords: [Non-Tax State Revenue, Revaluation, Inventory, Lease, State-Owned Assets]

Access Rights of the Electronic Fiduciary Registration System for Corporation in Indonesia

In the modern era, legal services in Indonesia have to transform from conventional to electronic-based. One of the legal services that have been transformed is the electronic fiduciary registration system. The electronic fiduciary registration system is a breakthrough in the field of legal services that aims to increase state revenue through non-tax state revenues and create legal services in the registration of fiduciary guarantees that are faster, easier, cheaper and more accurate. Statistically, the enactment of an electronic fiduciary registration system since 2013 has provided a positive trend that has prompted the government to continue to improve both facilities and infrastructure regarding the electronic fiduciary guarantee registration system. Its existence is currently regulated in the Regulation of the Minister of Law and Human Rights Republic Indonesia Number 25 of 2021 concerning Procedures for Registration, Amendment and Abolition of Fiduciary Guarantees. This regulation regulates new content that has not been regulated in the previous regulation, namely the regulation regarding access rights for electronic fiduciary registration for corporations as one of the applicants. The granting of access rights to corporate is inseparable from the use of fiduciary guarantees as one of the guarantees in the credit distribution process by corporate in the form of the banking industry, non-bank financial industry, and other service industries.

Penerapan Sistem Informasi Akuntansi Pembayaran Izin Tinggal Warga Negara Asing Pada Kantor Imigrasi Kelas Iii Non TPI Banggai

The purpose of this-study was to determine and assess the Accounting Information System for Foreigners' Stay Permit Payments at the Immigration Class III Non TPI Banggai Office in Central Sulawesi. Data collection techniques used are by conducting documentation, interviews, and observations. The analysis used in this study is a descriptive method that is by analyzing the Accounting Information System for Foreigners' Residence Permit Payment conducted at the Immigration Class III Non TPI Banggai Office. The results of this study are in the Information System for Foreigners 'Permit Payments Accounting which is a computerized process and the foreigners' permit stay payment system uses a symphony payment system or online PNBP Information System that is managed directly by the Directorate General of Budget so that the results of the stay permit payment transaction carried out by the guarantor at the office the post or bank can directly enter can directly enter the state treasury as non-tax state revenue (PNBP), in general the Accounting Information System for Paying Foreign Residents Permits at the Immigration Class III Non TPI Banggai Office in Central Sulawesi is quite good and adequate.
 Keywords: System, Payment, Residence Permit

Implementation of Land Value Zoning Utilization Policy in Calculation of the Value of Non-Tax State Revenue and Regional Development Planning of Medan

The research found that the communication dimension of implementation has not yet been fully implemented. Communication is done conventionally through the use of formal channels while unconventional, especially during the pandemic, is done through information technology. Monitoring and evaluation methods and problem solving are one of the weak points of implementation, such as the lack of participatory involvement in policy implementation. The dimensions of resources both related to capital resources and social resources are very adequate, but human resources related to the quantity and quality of policy implementers are still far from ideal. This study also finds that the bureaucratic structure of policy implementation which is only led by echelon III officials is not yet feasible to carry out land services optimally. However, standard operating procedures (SOP) in the service have been present even though they have not been simplified through documents such as service SOPs and SPM. The disposition dimension has been well institutionalized, such as regulations regarding code of ethics standards, reporting mechanisms for corrupt acts and internal controls. This study concludes that the use of ZNT in determining PNBP and also regional development has not been carried out optimally. This happens because the technical instruments used in land electronic services have not been well planned. This study further recommends the need to prioritize participatory mechanisms in policy implementation, recruitment of ASN along with the required competency standards, increasing the status or typology of the land office and creating a special platform for reporting on corrupt practices, collusion and abuse of authority by policy implementers.

The Impact Study of Re-Measurement of Fishing Vessels Based at Tumumpa Coastal Fishing Port

Physical inspection of fishing vessels is part of the flow applied by the Directorate General of Capture Fisheries to verify and confirm the congruence of the actual dimension of the fishing vessel with the official document of fishing license. This inspection includes the calculation of the vessel size measured in Gross Tonnage (GT) which determine the amount of fishery retribution paid as Non-Tax State Revenue (PNBP) in the capture fisheries sector. The purpose of this study is to examine the size discrepancy due to mark down practices by re-measurement and to calculate PNBP based on mooring services at Tumumpa Coastal Fishing Port, Manado. A comparison method using a t-test is applied to investigate the difference between two measurements. Based on the test, there is a significant difference between written and actual measurements of GT which affects PNBP.
 Keywords: GT, PNBP, re-measurement, mark down, Tumumpa Coastal Fishing Port.

Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Laporan Keuangan Berbasis Akrual

This study aims to examine the effect of thin capitalization, capital intensity and institutional ownership on tax avoidance. The dependent variable used is tax avoidance, and the independent variables used are thin capitalization, capital intensity and institutional ownership.
 The subjects of this research are manufacturing companies in the food and beverage sub-consumer goods industry sector listed on the 20
 The accrual basis is a new thing for accounting in government, after several decades of use the cash basis. The recording of non-tax state receivables and revenues (PNBP) that is not in accordance with the Government Accounting Standards is a phenomenon of this research. In addition, the lack of use of information technology also affects it. This study aims to determine whether there is an influence and how much influence on human resource competence and the use of information technology in the application of the accrual basis to financial statements. This study uses 80 primary data taken from a survey of financial management staff in echelon 1. The data is processed using SPSS so that it can be seen that human resource competence has no significant effect, while the use of information technology has a significant effect on the application of the accrual basis to financial statements.
 
 Keywords: 
 Human Resource Competence S, Use Of Information Technology, Cash basis, Accrual Basis, Financial Statements17-2019 BEI. This sample was selected using a purposive sampling method. The total sample used is 20 sample data. This research method uses multiple linear regression analysis which is processed using spss 25.
 The results of this study partially show that thin capitalization and institutional ownership have a positive and significant effect, while capital intensity has a negative and significant effect on tax avoidance. Meanwhile, it simultaneously shows that thin capitalization, capital intensity and institutional ownership have an effect on tax avoidance. Based on the results of the determination test which shows the value of the coefficient of determination is 31.1%. These results indicate the ability of the independent variable to explain the dependent variable by 31.1%, while the remaining 68.9% is explained by other variables.
 Keywords: Thin Capitalization, Capital Intensity, Institutional Ownership and Tax Avoidance

Implications of the Omnibus Law on Job Creation towards the Indonesian Forestry Sector

The research aims to analyze the positive and negative implications of the omnibus law on job creation on the development of the forestry sector. In writing, this article is normative juridical. Based on this method, this research is conducted by examining and analyzing theories, doctrines, and laws and regulations that are relevant to the issues discussed. Based on research results, the main points of amendments to regulations in the forestry sector include affirmation of forest areas, forest areas, changes in forest area designation and function, utilization of production forests and protected forests, business permits, non-tax state revenues in the forestry sector, utilization of forest areas outside forestry activities, the authority of the central and regional governments in forest protection, prohibiting activities that cause forest destruction, and imposing sanctions and procedural law on criminal acts of forest destruction. These changes have implications for forest protection in Indonesia, including increasing forest area conversion, limiting community participation in forest management plans, and weakening sanctions (eliminating absolute responsibility). Therefore, in policy formulation, it is necessary to pay attention to forest protection to harmonize human and environmental interests. Based on the results of the research, it is therefore recommended that the government be firm and concrete in regulating forest protection efforts in future implementing regulations.

Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian

This study aims to examine the non-tax state revenue (NTSR) budgeting process at the Pesi Resort Police (object name be camouflaged). This study is a qualitative one with a comparative approach comparing the Resort Police's Budget Realization Report with the budgeting regulations. To meet the research objectives, conducted and processed data through literature studies and interviews. The study results found that most of the 96 percent NTSR came from services to the community in accordance with the duties and functions of the Resort Police. In general, the research object has fulfilled the budgeting process. However, it has not been carried out more carefully in terms of planning for NTSR revenue budget items. The realization of the NTSR target reaches 2,000 percent, considering that many revenue accounts are not budgeted. The study suggests that the study object should make a more detailed budget planning for each NTSR revenue budget item so that each item is more realistic so that it supports the use of NTSR funds to improve services according to budget as a planning controlling tool.

EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERN PIUTANG PADA PERGURUAN TINGGI NEGERI (SUATU STUDI KASUS)

This study aims to evaluate the extent to which the internal control system for non-tax state revenue receivables (PNBP) at a vocational college in Bandung has been running effectively, considering the value of the receivables always increases from year to year. This study uses a combined analysis method, namely quantitative and qualitative descriptive and operationalized research variables with reference to the elements of the COSO internal control system adopted in Government Regulation Number 60 of 2008 concerning SPIP (Government Internal Control System) and adapted to the research objectives. The research data consists of primary data and secondary data collected through questionnaires, interviews, observation and documentation. The data analysis used the analysis of the results of the questionnaire on 5 sub variables and 47 indicators of internal control. The research findings show that the overall internal control system for PNBP accounts is still ineffective with an effectiveness score of 0.3821. Because 4 of the 5 control components, namely the control environment, risk assessment, control activities as well as information and communication are still not effective. Meanwhile, one component of control, namely monitoring, is said to be quite effective. Increasing the effectiveness of the implementation of the internal control system for PNBP receivables is expected to be able to improve the performance of the financial department or the organization as a whole by increasing the collectability of PNBP receivables.
 
 Keywords: Effectiveness, Internal Control System, Non-Tax State Revenue Receivables (PNBP)

ANALISIS PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Indonesia is very rich in various resources, one of which is natural resources, one of which can be utilized in increasing non-tax state revenue. In addition, it can also be used as a support for economic activity both micro and macro, therefore company profits are used to support the company's operational activities in order to achieve the goals of the company. The purpose of this study was to determine the effect of Liquidity (Current Ratio), Leverage (Debt to Assets Ratio), Activities (Total Assets Turnover) on Profit Growth. The sampling technique used purposive sampling, namely sampling based on criteria, from these criteria there were 25 samples of mining companies, with a 2016–2018 research period, and the data analysis technique used was Multiple Linear Regression Analysis. The results of the observations can be concluded that the Current Ratio and Debt to Assets Ratio variables have significant results with a negative relationship direction to mining sector companies listed on the IDX in 2016–2018, besides that the Total Assets Turnover variable shows insignificant and negative results for mining sector companies listed on the IDX in 2016–2018. Indonesia sangat kaya akan berbagai sumber daya, salah satunya adalah sumber daya alam yang salah satunya dapat dimanfaatkan dalam meningkatkan penerimaan negara bukan pajak. Selain itu juga dapat digunakan sebagai penunjang kegiatan perekonomian baik mikro maupun makro, oleh karena itu laba perusahaan digunakan untuk menunjang kegiatan operasional perusahaan dalam rangka mencapai tujuan perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Likuiditas (Current Ratio), Leverage (Debt to Assets Ratio), Aktivitas (Total Assets Turnover) terhadap Pertumbuhan Laba. Teknik pengambilan sampel menggunakan purposive sampling yaitu pengambilan sampel berdasarkan kriteria, dari kriteria tersebut terdapat 25 sampel perusahaan pertambangan, dengan periode penelitian 2016–2018, dan teknik analisis data yang digunakan adalah Analisis Regresi Linier Berganda. Hasil observasi dapat disimpulkan bahwa variabel Current Ratio dan Debt to Assets Ratio memiliki hasil yang signifikan dengan arah hubungan negatif terhadap perusahaan sektor pertambangan yang terdaftar di BEI tahun 2016–2018, selain itu variabel Total Assets Turnover menunjukkan hasil yang tidak signifikan dan negatif untuk perusahaan sektor pertambangan yang terdaftar di BEI pada tahun 2016–2018.

Efektivitas Penerimaan Negara Bukan Pajak di Kantor Polisi Sektor Jatinangor Resor Sumedang

This research is motivated by frequent errors in the production process of Police Notes which are included in the Non-Tax State Revenue which is managed by the Jatinangor Sector Police, Sumedang Resort, which causes the blank material to be damaged. The purpose of this study was to determine how the effectiveness of non-tax state revenue at the Jatinangor Police Sector, Sumedang Resort. This research refers to the theory of oganization effectiveness according to Mott (1972), that organizational effectiveness is influenced by three dimensions, namely, productivity, flexibility and adaptability. The research method used is descriptive method with a qualitative approach. Data collection techniques, using observation, interviews, study documentation, and triangulation. The data analysis technique used the Miles and Hubberman model with the stages of reduction, data presentation, and conclusion drawing. The results showed that the effectiveness of Non-Tax State Revenues in the Jatinangor Sector Police Station, Sumedang Resort, was running effectively. This is based on the dimensions of productivity, flexibility and adaptability that have gone well.

E-GOVERNMENT IN OPTIMIZING NON-TAX REVENUE OF THE MINING SECTOR IN INDONESIA

This research purpose to analyze the strategic and technical to encourage the potential of Regional Contribution of Non-Tax State Revenues (PNBP) of the mining sector is still not optimal in Indonesia given the existing number of inhibiting factors, such as corruption loophole, non-compliance, and inefficiency throughout the mining cycle. Whereas, several demands have raised by the community in mining governance, such as better government services, the need for flexibility and accuracy in formulating policies, and the need for improving the information technology of the PNBP management system. Based on the literature review using centralization and decentralization theory, two conclusions are produced. First, PNBP governance in the mining sector has not implemented e-government in integrating the central government, regional/local governments, Mining Business Permit holders, and competence stakeholders. Second, the e-government implementation should reflect public participation, transparency, and accountability at every stage of mining activities in overcoming the supervision weaknesses and the existing regulatory gaps that have caused the non-optimal of PNBP of the mining sector.

STRATEGY TO IMPROVE THE CLASS OF AMBON ARCHIPELAGO FISHERIES PORT INTO AN OCEAN FISHERY PORT USING SWOT ANALYSIS

An essential factor for the development of fisheries business, especially fishing activities, is the availability of infrastructure for berths or shelter for fishing vessels and landing their catch fish. The infrastructure is in the form of a Fishing Port or Fish Landing Base as a place or base for fishing vessels. This research aimed to examine the condition of Archipelago Fisheries Port (AFP) on the criteria of an Ocean Fishery Port (OFP), and formulated a strategy for developing Ambon AFP in order to increase its class to an Ocean Fishery Port. The method used in this research was descriptive. Data collection techniques carried out by distributing questionnaires, interviews, and secondary data collection. Sampling was done by using purposive sampling as many as 20 key respondents. The analytical tool used was descriptive analysis and SWOT analysis. The results of this study indicate that: Existing operations in Ambon AFP show increasing development from year to year, both in fish landing, fishing boat visits, supply distribution, non-tax state revenue, and the number of fishers and labour. From the Ambon AFP Development Strategy's research results in the context of improving the class of being an Ocean Fishery Port, ten strategies were produced.

Dampak Jaminan Fidusia Kredit Kendaraan Bermotor yang Tidak Didaftarkan terhadap Penerimaan Negara Bukan Pajak

Motor vehicles ownership through finance companies can be realized after going through a series of procedures before a notary and fiduciary registration office. However, this series of procedures are not done by finance companies in providing motor vehicle financing to consumers. Increasing consumer financing to the public for motor vehicles ownership should also increase the number of non-tax state revenues from fiduciary guarantees. The study purpose is to know the legal consequences for fiduciary recipients who did not register their fiduciary guarantees and to know the impact of unregistered fiduciary guarantees on non-tax state revenue (PNBP). The formulation of the problem in the research question is how the legal consequences for fiduciary recipients who do not register their fiduciary guarantees and how the impact of unregistered fiduciary guarantees on non-tax state revenue (PNBP). The research method used is descriptive qualitative normative legal research using secondary data. The study results found that fiduciary finance companies/ recipients did not register their fiduciary guarantee, so they committed illegal acts by utilizing third parties to execute motorized vehicles that were not actually burdened with fiduciary guarantees. The executor’s right to fiduciary recipient is legally flawed because he does not hold a fiduciary guarantee certificate as a result of not registering a motorized vehicle as a fiduciary guarantee. The impact on state finances because they were not registering motor vehicles as fiduciary guarantees at the fiduciary registration office resulting in non-tax revenue (PNBP) being not optimal for the state.

HUBUNGAN DINAMIS VARIABEL MAKROEKONOMI DAN PERTUMBUHAN SUKUK NEGARA, PENDEKATAN: ERROR CORECTION MODEL

This study aims to examine the effect of PBD, Exchange Rate, Inflation, Profit Sharing Sharia Deposits, World Oil Prices, SBIS on the growth of state sukuk. Sukuk is one of the important instruments in financing fiscal deficits. So far, tax and non-tax state revenues have not been able to finance all government spending. Government expenditure is intended to encourage economic growth and equitable distribution of public income. However, spending in 2020 is more aimed at handling Covid-19 that hit Indonesia, especially on health programs and social security. This study uses secondary data in the form of monthly time series (from January 2014 to December 2019). A number of variables are used to see the effect of balance in the short and long run between the independent variables and the dependent variable. Data obtained from government agencies, including: Financial Services Authority (OJK), Central Statistics Agency (BPS) and Directorate General of Debt Utilities Ministry of Finance of the Republic of Indonesia (DJPU). The econometric analysis model Error Correction Model (ECM) is used to see the effect between the two. From the research results obtained, GDP, BHDS and SBIS have a positive effect on the growth of Sukuk. While inflation and oil prices have a negative effect on the growth of sukuk. Keywords: Macroeconomic Variables, BHDS, SBIS, Sukuk Negara, ECM

Consequences of the Formation of Government Regulation Number 60 of 2016 concerning Bnp Not Fulfilling the Rules of Establishing Prevailing Laws

The formation of laws and regulations must be based on the norms that underlie their formation. Government regulations are derivative rules for implementing laws. In the draft Government Regulation, the Ministry has the authority to propose a draft to the President. This study aims to determine whether Government Regulation no. 60 of 2016 concerning Types and Rates of Types of Non-Tax State Revenue (PNBP) has met the principles of forming good laws and regulations and knows the legal consequences that occur if these regulations do not meet the rules for forming good laws and regulations. This type of research is normative juridical legal research. Normatively doing research by assessing the sources of law related to the issues raised. The results of the study show that Government Regulation Number 60 of 2016 concerning Types and Rates of Non-Tax State Revenue (PNBP) does not meet the rules of forming good laws and regulations.

The Strength Of Legal Deed Auction Summary Of Burdened Of Confiscation Based On Regulation Of Finance Minister Number 27 / Pmk.06 / 2016 In The City Of Semarang

The purpose of this study was to: 1) To Know the Auction for Goods burdened Confiscation Based Finance Minister Regulation No. 27 / PMK.06 / 2016 in the city of Semarang. 2) To know the Power of Law Treatise Deed Auctions for Goods burdened Confiscation Based Finance Minister Regulation No. 27 / PMK.06 / 2016 in the city of Semarang. The data used in this study are primary data and secondary data and data that can support tertiary study, which was then analyzed by normative juridical method.Based on the results of data analysis concluded that: 1) How the Auction of Goods Seized Burdened By Finance Minister Regulation Number 27 / PMK.6 / 2016 in Semarang. In the official auction assisted by guides who guilty of employees DJKN, the auction progresses No offers the winning auction is bidders who bid the highest. Each implementation of the auction will be charged Customs Auction accordance with government regulations governing the types and rates of non-tax state revenue. Payment of the auction price and Customs Auction shall be made in cash or check or checking account, no later than five (5) working days. In the case of submission of official documents of the auction must submit the original document of title or goods are auctioned off to the buyer or winning bidder no later than 1 (one) working day. Buyers must show proof of payment of the form and submit proof of deposit Tax on Acquisition of Land and Building If items such as land and buildings. 2) How the Legal Power of The Minutes of the Auction the Seized Goods Burdened By Finance Minister Regulation Number 27 / PMK.6 / 2016 in Semarang. Deed Auctions treatise consists of body deed, deed and leg mid deed which contains about the day, date, type of goods, address of the seller, as well as goods sold. Minutes of Deed Auctions is an authentic deed made by officials of the auction and use the laws and legislation so this auction treatise deed has permanent legal force if there are problems in the future.Key Words: The Power of Law; the Deed of Auction; Goods Burdened Confiscation.