scholarly journals IPTEKS PENGENDALIAN INTERN ATAS PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA KANTOR PELAYANAN SURAT KETERANGAN CATATAN KEPOLISIAN (SKCK) POLDA SULUT

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Lusinda Natalya Debora Karo ◽  
Christian Datu
Keyword(s):  
Internal Control ◽  
The State ◽  
State Budget ◽  
The People ◽  
Tax State ◽  
The Republic ◽  
The Government ◽  
Affect State ◽  
Independent Audit ◽  
State Revenues

The State Budget (APBN) is one thing that is very important for a country because it is a breath for the government in terms of advancing the country. No exception in Indonesia, which is an archipelago with so many regions. The state budget is set every year and carried out for the greatest prosperity of the people. One element of the state budget is the state revenue and grant budget, which is obtained from non-tax state revenues (PNBP). PNBP is a state financial scope that is managed and accounted for so that the Supreme Audit Agency (BPK) as a free and independent audit institution also conducts checks on components that affect state revenues and constitutes state revenues in accordance with the law. PNBP is collected or billed by Government Agencies with an Act or PP order or appointment from the Minister of Finance, based on the PNBP Plan made by the Government Agency Official. One source of Non-Tax State Revenues (PNBP) is obtained in the making of Police Note Certificates (SKCK) that are available throughout the Police of the Republic of Indonesia.Keywords : APBN, PNBP, SKCK,  Internal Control

scholarly journals IPTEKS PERAN PENGAWASAN BPKP DALAM MENGAWAL DAN MENGOPTIMALKAN PENERIMAAN NEGARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
R. Haryo Wiratama Adi ◽  
Inggriani Elim
Keyword(s):  
Risk Management ◽  
Internal Control ◽  
The State ◽  
Indirect Benefits ◽  
Tax State ◽  
Government Bureaucracy ◽  
The Government ◽  
And Control ◽  
Control Apparatus ◽  
State Revenues

Non-tax state revenues are sources of Indonesian state revenues originating from levies paid by individuals or entities, where all proceeds of such revenues are managed by the government in which the proceeds from the direct or indirect benefits of services and utilization of resources and rights obtained from the state, based on taxation legislation. The purpose of this study is to ensure that government bureaucracy (governance) punishes achieving goals by implementing risk management and control. BPKP as an APIP that has authority based on the law and presidential regulation in the management of PNBP, must be proactive, initiative, anticipative to help formulate, plan, implement policies for monitoring PNBP management.Keywords: government internal control apparatus, goverment, regulation in the managemeent of PNBP

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

2021 ◽  
Vol 8 (12) ◽  
pp. 587-596
Author(s):  
Tifany Citrayantie ◽  
Mediaty . ◽  
Aini Indrijawati
Keyword(s):  
Quantitative Research ◽  
The State ◽  
Public Welfare ◽  
Survey Method ◽  
State Budget ◽  
State Revenue ◽  
Tax Revenues ◽  
Tax State ◽  
The Republic ◽  
The Government

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]

scholarly journals Prinsip Good Corporate Governane dalam Pengelolaan Pungutan Sumbangan Pihak Ketiga Pada Perum Perhutani Jateng

2019 ◽  
Vol 2 (3) ◽  
pp. 493-498
Author(s):  
Rinitami Njatrijani
Keyword(s):  
Corporate Governance ◽  
The State ◽  
Third Party ◽  
State Budget ◽  
Central Java ◽  
Good Corporate Governance ◽  
Tax State ◽  
The Government ◽  
Central Java Province ◽  
State Revenues

Abstract This study aims to know the Principles of Good Corporate Governance in the Management of Third Party Contribution Donations at the Perum Perhutani Central Java. Research is a study of legal documents described in a qualitative form. The results of the study show that the effort to maintain the implementation of the core business and the Perum Perhutani business plan, in order to mitigate the risk of the relationship between Perhutani and Central Java Province, it is necessary to consider terminating the SP3 levy and turning it into a PNBP as stipulated in Law Number 20 of 1997 concerning Revenue Non-Tax State with all the consequences as regulated Article 4: All Non-Tax State Revenues must be paid immediately as soon as possible to the State Treasury, and Article 5: All Non-Tax State Revenues are managed in the State Budget and Revenue System, then it is necessary to formulate a basis for arranging grants to the Government Central Java Province with the approval of the Minister of Finance. Keywords: Good Corporate Governance, Third Party Charges, Perhutani. Abstark Penelitian ini bertujuan untuk mengatahui Prinsip Good Corporate Governane dalam Pengelolaan Pungutan Sumbangan Pihak Ketiga  Pada Perum Perhutani Jateng. Penelitian merupakan penelitian dokumen hukum yang diuraikan dalam bentuk kualitatif. Hasil penelitian menujukan bahwa upaya menjaga dilaksanakannya core bussines maupun bussines plan Perum Perhutani maka dalam rangka mitigasi risiko hubungan antara perum perhutani dengan Propinsi Jawa Tengah maka perlu dipertimbangkan untuk memberhentkan pungutan SP3 dan merubah menjadi PNBP sebagaimana diatur dalam Undang-Undang Nomer 20 Tahun 1997 tentang Penerimaan Negara Bukan Pajak  dengan segala konsekuensinya sebagaimana diatur Pasal 4 : Seluruh Penerimaan Negara Bukan Pajak wajib disetor langsung secepatnya ke Kas Negara, dan  Pasal 5:  Seluruh Penerimaan Negara Bukan Pajak dikelola dalam sistem Anggaran Pendapatan dan Belanja Negara , selanjutnya perlu  dirumuskan dasar pengaturan hibah  kepada Pemerintah Provinsi Jawa Tengah dengan persetujuan Menteri Keuangan. Kata Kunci: Good Corporate Governance, Pungutan Pihak Ketiga, Perhutani.

Hukum Denda dalam Keuangan Publik Islam di Indonesia

2018 ◽  
Vol 12 (2) ◽  
pp. 313-328
Author(s):  
Fathul Aminudin Aziz
Keyword(s):  
Islamic Law ◽  
The State ◽  
Mutual Benefit ◽  
State Budget ◽  
The People ◽  
The Status ◽  
The Government

Fines are sanctions or punishments that are applied in the form of the obligation to pay a sum of money imposed on the denial of a number of agreements previously agreed upon. There is debate over the status of fines in Islamic law. Some argue that fines may not be used, and some argue that they may be used. In the context of fines for delays in payment of taxes, in fiqh law it can be analogous to ta'zir bi al-tamlīk (punishment for ownership). This can be justified if the tax obligations have met the requirements. Whereas according to Islamic teachings, fines can be categorized as acts in order to obey government orders as taught in the hadith, and in order to contribute to the realization of mutual benefit in the life of the state. As for the amount of the fine, the government cannot arbitrarily determine fines that are too large to burden the people. Penalties are applied as a message of reprimand and as a means to cover the lack of the state budget.

scholarly journals CONSTITUTIONAL AND FINANCIAL LEGAL ASPECTS OF THE STATE BUDGET IN THE REPUBLIC OF BULGARIA

2020 ◽  
Vol 2 (1) ◽  
pp. 16-42
Author(s):  
Valentina Goleva ◽  
Vesela Mircheva
Keyword(s):  
Political Institutions ◽  
Legal Regulation ◽  
Legal Aspects ◽  
The State ◽  
Budgetary Process ◽  
State Budget ◽  
Legal Form ◽  
Fiscal System ◽  
The Republic ◽  
The Government

The study examines the role and place of the two major political institutions, namely government and parliament, in the preparation and adoption of the state budget. The importance of the state budget for the implementation of the political program for the management of the government, as well as the need for its public discussion in the parliament, is substantiated. That is why the annual state budget is adopted in the legal form of the law and the legislative procedure for its adoption is followed, focusing on its specifics. An analysis is presented of the position of the state budget in the budget system of the Republic of Bulgaria, and in particular – in the consolidated fiscal system. The legal regulation of the budgetary process is also examined, and its stages are monitored.

scholarly journals PENERAPAN PRINSIP KEPENTINGAN UMUM TERHADAP KEBERADAAN TANAH TERLANTAR DI INDONESIA

2017 ◽  
Vol 6 (3) ◽  
pp. 383
Author(s):  
Nyoman Arif Budiman
Keyword(s):  
Public Interest ◽  
Land Rights ◽  
The State ◽  
Third Party ◽  
Common Interest ◽  
Conceptual Approach ◽  
The People ◽  
The Republic ◽  
The Government ◽  
The Right

This journal shall be entitled as " Implementation Of Public Interest Principles To Neglected Land In Indonesia".The existence of the land on earth must be beneficial both for the welfare and happiness that has it and for the people and the state. The purpose of this study is to know and understand the absolute limits of property rights to land; and want to understand the relationship between the principle of public interest in land. The method in this research is normative by using  conceptual  approach and statute approach. This journal’s preparation is done by legal research, and the approach method being used in this journal shall be used is the combination of the statute approach and the conceptual approach. The result of this research is the essence of the principle of public interest to the land is to create development based on the principle of humanity in the balance as stipulated in the 1945 Constitution of the Republic of Indonesia. The exemption of land rights is caused by public and private interest with the provision of compensation and guided by the principle of musyawarah. While the revocation of land rights is the spirit of the provisions of Article 18 of the Basic Agrarian Laws states that for the interest of the state and the state and the common interest of the people of the right to land may be revoked by compensation. The legal effort that a third party can take to exploit the state land (abandoned land) is to apply the right to the government (Provincial or Regency / City Land Office). Jurnal ini mengambil julul “Penerapan Prinsip Kepentingan Umum Terhadap Terlantar. Keberadaan atas tanah di muka bumi ini  harus bermanfaat baik bagi kesejahteraan dan kebahagiaan yang mempunyainya maupun bagi masyarakat dan negara. Tujuan dari penelitian ini ialah ingin mengetahui dan memahami batas-batas absolut dari hak milik  terhadap tanah; dan ingin memahami hubungan antara prinsip kepentingan umum atas tanah. Jurnal ini mengangkat permasalahan yang juga menjadi tujuan penulisan yaitu apa hakikat kepentingan umum atas tanah dan apa upaya hukum yang dapat dilakukan oleh pihak ketiga terhadap tanah terlantar. Penyusunan jurnal ini dilakukan dengan tipe penelitian normatif dan menggunakan pendekatan peaturan perundang-undangan dan pendekatan konsep. Hasil dari penelitian ini adalah Hakekat dari prinsip kepentingan umum terhadap tanah ialah untuk menciptakan pembangunan yang berlandaskan asas perikemanusiaan dalam keseimbangan sebagaimana diatur dalam UUD NRI tahun 1945. Pembebasan hak atas tanah disebabkan oleh kepentingan umum dan swasta dengan pemberian ganti rugi dan berpedoman pada asas musyawarah. Sedangkan pencabutan hak atas tanah merupakan semangat dari ketentuan Pasal 18 UUPA menggariskan bahwa untuk kepentingan bangsa dan negara serta kepentingan bersama (hanya untuk kepentingan umum) dari rakyat hak atas tanah dapat dicabut dengan memberikan ganti kerugian. Upaya hukum yang dapat dilakukan pihak ketiga untuk dapat memanfaatkan tanah negara (tanah terlantar) ialah melakukan permohonan hak kepada kepada pemerintah (Kantor Pertanahan Provinsi atau Kabupaten/Kota).

scholarly journals On the Issue of Improving Remuneration System in Budget Organizations of the Republic of Kazakhstan

2021 ◽  
Vol 8 (3) ◽  
pp. 17-30
Author(s):  
S. K. Baidybekova
Keyword(s):  
Financial Reporting ◽  
Well Being ◽  
The State ◽  
State Budget ◽  
Public Authorities ◽  
Non Profit ◽  
The People ◽  
The Republic ◽  
Labor Resources ◽  
Key Staff

Budget organizations are created by public authorities, they are non-profit organizations whose activities are related to the provision of various types of services. They are financed by the state budget on the basis of financing plans of higher-level organizations. The main goal of budget organizations is the implementation of socio-cultural, managerial, scientific and technical projects, non-commercial in nature, which and funded by the state budget. The article describes the peculiarities of accounting in budget organizations and analyzes the implementation of an individual financing plan, provides a vertical analysis of the remuneration of key staff of an enterprise, along with the analysis of the number and quality of the staff and its movement in a budget organization. The purpose of the research is to determine the features of accounting and analysis of wages and salaries in budget organizations. To achieve this goal, the tasks were set to determine, on the basis of the analysis, the degree of supply of high-qualified specialists in budget organization; if an organization’s human resources are used effectively and efficiently; to identify the urgent problems in labor accounting and analysis of wages; to develop the main ways to improve accounting processes and increase the efficiency of the use of labor resources in budget organizations. Various research methods were used such as comparative, statistical methods and a structural analysis. In the context of globalization of the economy, the effective and rational use of personnel has a direct impact on the well-being of the people, labor productivity of employees of enterprises of all forms of ownership, including budget organizations. The article proposes the methodology to assess the effectiveness of labor resources within each structural unit, as well as for each employee personally by applying such methods as questioning, testing, appraisal interviews and others. The problems of accounting and analysis at enterprises in the context of international financial reporting standards are currently relevant, consequently it is necessary to work further to improve the organization of accounting and analysis of staff remuneration in budget organizations.

scholarly journals Strategi Penguatan Pengelolaan Bersama Minyak dan Gas Bumi di Wilayah Laut

2018 ◽  
Vol 15 (1) ◽  
pp. 140
Author(s):  
Cut Asmaul Husna TR
Keyword(s):  
Government Regulation ◽  
Oil And Gas ◽  
Central Government ◽  
Geological Structure ◽  
The State ◽  
Constitutional Court ◽  
Joint Management ◽  
The People ◽  
The Republic ◽  
The Government

Kondisi tatanan tektonik dan geologi Aceh memiliki prospek untuk dilakukan eksplorasi dan pengembangan serta produksi Minyak dan Gas Bumi, baik di Wilayah Darat maupun di Wilayah Laut. Penemuan cadangan Minyak dan Gas baru di Aceh diharapkan dapat meningkatkan Penerimaan Negara dan Penerimaan Pemerintah Aceh dalam membangun infrastruktur dan Ketahanan Energi Aceh untuk melahirkan kembali industri-industri skala internasional. Ketentuan dalam Pasal 3 Peraturan Pemerintah Nomor 23 Tahun 2015 Tentang Pengelolaan Bersama Sumber Daya Alam Minyak dan Gas Bumi di Aceh, kewenangan pengelolaan Migas pada Wilayah Laut 12 (dua belas) sampai dengan 200 (dua ratus) mil laut yang merupakan Zona Ekonomi Eksklusif (ZEE) dikelola dan dilaksanakan Pemerintah Pusat dengan mengikutsertakan Pemerintah Aceh. Tafsir dalam 3 (tiga) Putusan Mahkamah Konstitusi No. 002/PUU-I/2003, 20/PUU-V/2007 dan Putusan Mahkamah Konstitusi No. 36/PUU-X/2012 tentang Uji Materiil Undang-Undang Nomor 22 Tahun 2001 tentang Minyak dan Gas Bumi terhadap Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 bahwa penguasaan negara terhadap sumber daya alam dan cabang-cabang produksi yang penting bagi negara dan menguasai hajat hidup orang banyak dimaknai sebagai mandat yang harus dilaksanakan oleh pemerintah untuk mengadakan kebijakan (beleid), pengurusan (bestuursdaad), pengaturan (regelendaad), pengelolaan (beheersdaad), dan pengawasan (toezichthoudensdaad) untuk tujuan sebesar-besarnya kemakmuran rakyat.Conditions of tectonic and geological structure in Aceh prospect for explorating and producing Oil and Natural Gas, either in onshore or offshore. The discovery of Oil and Gas news reserved in Aceh is expected to increase the Central Government Take and Aceh Government Take to build infrastructure and Aceh’s Energy Security to regenerate industries on an international scale. The provisions in Article 3 of the Government Regulation Number 23 Year 2015 concerning Joint Management of Natural Resources Oil and Gas in Aceh, the joint management authority of Oil and Gas in Offshore 12 (twelve) to 200 (two hundreds) nautical miles of an Exclusive Economic Zone (EEZ) is managed and held by the Central Government to include the Government Aceh. Commentary within 3 (three) Decision of Constitutional Court Number 002/PUU-I/2003, 20/PUU-V/2007 and Decision of the Constitutional Court Number 36/PUU-X/2012 of Judicial Review of Law Number 22 Year 2001 concerning Oil and Gas (Oil and Gas Law) Against the 1945 Constitution of the State of the Republic of Indonesia the meaning of “controlled by the state” must be comprehended to include the meaning of a wide-ranging state occupation, as a result of the people’s sovereignty concept. The people, collectively constructed by the 1945 Constitution, provide a mandate to the state to conduct policy (beleid) and functions of administration (bestuurdaad), regulation (regelendaad), management (beheersdaad) and supervision (toezichthoudensdaad) for the greatest prosperity of the people.

scholarly journals Kedudukan Bendahara Pasca Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara

2016 ◽  
Vol 1 (3) ◽  
pp. 19-33
Author(s):  
Febie Saputra
Keyword(s):  
Financial Management ◽  
Functional Role ◽  
Good Governance ◽  
The State ◽  
State Budget ◽  
Finance Law ◽  
State Finance ◽  
Financial Audit ◽  
The Republic ◽  
The Government

The three packages of law on state financial management (Law No. 17 of 2003 on State Finance, Law No. 1 of 2004 on State Treasury and Law No. 15 of 2004 on State Financial Audit) have some fundamental differences from previous regulations. One of them is to post State Treasurer as a functional role. The government conducts a central role in achieving good governance in the implementation of the state budget. Article 23 verse (1) of the 1945 Constitution of the Republic of Indonesia provides a strong legal basis to implement the principles of good governance. In managing the state budget, one mechanism to implement good governance is to improve state treasurer professionalism as a functional role; unfortunately, the research shows that more sustained and coherent efforts are needed to realize this.   Abstrak Apabila dibandingkan dengan peraturan perundang-undangan sebelumnya, ketiga paket undang-undang pengelolaan keuangan negara, yaitu Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara, Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara dan Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara, memiliki beberapa perbedaan yang cukup mendasar. Salah satu di antaranya adalah jabatan bendahara sebagai jabatan fungsional. Pemerintah memegang peran utama dalam mewujudkan good governance dalam pelaksanaan anggaran belanja negara. Pasal 23 ayat (1) Undang-Undang Dasar Negara Republik Indonesia 1945 telah memberikan landasan hukum yang kuat dalam rangka penerapan prinsip-prinsip good governance. Dalam mengelola APBN, salah satu mekanisme untuk mewujudkan good governance adalah dengan meningkatkan profesionalisme bendahara negara sebagai tenaga fungsional; namun demikian, penelitian menunjukkan bahwa upaya terkait dan berkelanjutan dibutuhkan untuk merealisasikan maksud tersebut.

scholarly journals STATE BUDGET APPROPRIATION MANAGERS AS THE SUBJECTS OF BUDGET PLANNING IN THE REPUBLIC OF LITHUANIA

2018 ◽  
Vol 1 (4) ◽  
pp. 38-45
Author(s):  
Bronius Sudavicius
Keyword(s):  
Planning Process ◽  
Scientific Literature ◽  
The State ◽  
State Budget ◽  
Important Place ◽  
Budget Planning ◽  
Ministry Of Finance ◽  
The Republic ◽  
The Government

The subject. The article deals with the problem of legal status of the state budget appropriation managers in the process of budget planning in the Republic of Lithuania.The purpose of the article is evaluation of state budget appropriation managers’ role in the process of budget planning in the Republic of Lithuania.The methodology of research is the analysis of the budgetary legislation of the Republic of Lithuania and the scientific literature, using the methods of logical and systematic analysis and other methods of scientific researchMain results, and scope of it’s application. The legal definition and the system of state budget appropriation managers is analyzed in the article. Particular attention is given to the question of role of state budget appropriation managers in the process of budget framework. The role of the Government and Parliament, as well as a special body of management of public finances (in the Republic of Lithuania, the Ministry of Finance) – legislative and executive authorities – is emphasized in the scientific literature. But it is often not mentioned what an important place in this process other participants of budgetary relations – state budget appropriation managers – takes. The main participation of state budget appropriation managers in the budget planning process related to the planning of the budget expenditures.Preparation of strategic plans and programmes of budgetary funds by state budget appropriation managers can be considered part of governance activities in general. For budget planning drawn up draft budgets of the programs by state budget appropriation managers is particularly important.Conclusions. The efficiency of the use of state funds depends on the spending of funds, the quality and validity of the developed programmes of activities led by their agencies. State budget appropriation managers are involved, along with other entities, on each stage of the budget planning. They provide the Ministry of Finance the data necessary for the compilation and clarification of the macroeconomic and fiscal forecast; they constitute the programmes, which are funded by the state; finally, state budget appropriation managers are prepare programs, which later becomes the basis of the entire draft state budget.

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