scholarly journals Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian

2021 ◽  
Vol 5 (1) ◽  
pp. 58-77
Author(s):  
Ali Tafriji Biswan ◽  
Defian Panji Ponco Kusumo
Keyword(s):  
Comparative Approach ◽  
Budget Planning ◽  
State Revenue ◽  
Study Results ◽  
Tax State ◽  
Budgeting Process

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.

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

2021 ◽  
Vol 17 (4) ◽  
pp. 828
Author(s):  
Akhmad Yasin
Keyword(s):  
Motor Vehicle ◽  
Research Question ◽  
Secondary Data ◽  
Motor Vehicles ◽  
State Revenue ◽  
Study Results ◽  
Tax State ◽  
The Impact ◽  
Legal Consequences ◽  
State Revenues

AbstractMotor 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. Key words: fiduciary guarantees, motor vehicles, and nontax state revenues. AbstraksiKepemilikan kendaraan bermotor melalui perusahaan pembiayaan dapat diwujudkan setelah melalui serangkaian prosedural di hadapan notaris dan kantor pendaftaran fidusia. Namun, serangkaian prosedural ini tidak dilakukan oleh perusahaan pembiayaan dalam penyediaan pembiayaan kendaraan bermotor kepada konsumen. Peningkatan pembiayaan konsumen kepada masyarakat terhadap kepemilikan kendaraan bermotor seharusnya juga ikut meningkatkan jumlah penerimaan negara bukan pajak dari jaminan fidusia.Tujuan penelitian adalah untuk mengetahui akibat hukum bagi penerima fidusia yang tidak mendaftarkan jaminan fidusianya dan untuk mengetahui dampak jaminan fidusia yang tidak didaftarkan terhadap penerimaan negara bukan pajak (PNBP). Perumusan masalah dalam pertanyaan penelitian adalah bagaimana akibat hukum bagi penerima fidusia yang tidak mendaftarkan jaminan fidusianya dan bagaimana dampak jaminan fidusia yang tidak didaftarkan terhadap penerimaan negara bukan pajak (PNBP). Metode penelitian yang digunakan adalah penelitian hukum normatif yang bersifat deskriptif kualitatif menggunakan data sekunder. Hasil penelitian menemukan bahwa perusahaan pembiayaan/penerima fidusia yang tidak mendaftarkan jaminan fidusianya, sehingga mereka melakukan perbuatan melawan hukum dengan memanfaatkan pihak ketiga untuk mengeksekusi kendaraan bermotor yang sebenarnya tidak dibebani jaminan fidusia. Hak eksekutorial penerima fidusia cacat hukum karena tidak memegang sertifikat jaminan fidusia akibat tidak didaftarkannya kendaraan bermotor sebagai jaminan fidusia. Dampak bagi keuangan negara akibat dari tidak didaftarkannya kendaraan bermotor sebagai jaminan fidusia di kantor pendaftaran fidusia mengakibatkan tidak optimalnya penerimaan negara bukan pajak (PNBP) bagi negara. Kata kunci: jaminan fidusia, kendaraan bermotor dan penerimaan negara bukan pajak.

scholarly journals Pengaruh Sistem Informasi Akuntansi (Komputerisasi Kegiatan Pertanahan) Terhadap Pencatatan Penerimaan Negara Bukan Pajak Pada Kantor Pertanahan Kabupaten Bengkalis

2019 ◽  
Vol 3 (1) ◽  
pp. 20-36
Author(s):  
Dewi Angraini ◽  
Decky Hendarsyah
Keyword(s):  
Information System ◽  
Government Regulation ◽  
Accounting Information ◽  
Test Results ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
State Revenue ◽  
Tax State ◽  
Independent Variable ◽  
Permanent Employees

This study was conducted to determine the effect of Accounting Information Systems (Computerization of Land Activities) on the Registration of Records of Non-Tax State Revenues according to Government Regulation Number 128 of 2015. This research was conducted at the Land Office of Bengkalis Regency. Data collection was done by giving questionnaires as much as 30 copies, which were distributed to respondents who are civil servants and non-permanent employees at the Bengkalis land office using Purposive Sampling. The data obtained were then analyzed using SPSS version 23.0. The test results show that the Accounting Information System (computerization of land activities) has a positive and significant effect on the recording of non-tax state revenue at the Bengkalis Regency land office. The contribution of the independent variable to the dependent variable is 25.3% while the rest 74.7% is influenced by other variables.

scholarly journals IPTEKS PELAKSANAAN SEWA BARANG MILIK NEGARA PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG (KPKNL) MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Cecen A. Sadil ◽  
Dede F. Mahyudin ◽  
Wanly Harikase ◽  
Jenny Morasa
Keyword(s):  
State Revenue ◽  
Tax State ◽  
Work Units ◽  
Requirements Documents

The implementation of BMN Rental is the utilization of other parties within a certain period of time and receive cash rewards that can increase non-tax state revenue (PNBP). Based on the results of observations, it can be seen that the object of lease in the implementation of BMN leases in Manado KPKNL has covered all rental objects above, so Manado KPKNL expects reports from other work units and awareness of satker in reporting BMN after that KPKNL Manado takes investigative actions to the field , there are still many satker who complain about the high cost of rent. BMN leasing in Manado KPKNL is considered to be lacking, because there are still a lot of satker who have not fully understood the requirements for submitting the lease documents, so that when the lease application is submitted there are still many incomplete / incomplete requirements documents. Suggestions from penuis for KPKNL Manado are expected to be able to set a reasonable and affordable BMN rental price. Advice from the author is expected for each Satker to pay more attention to the requirements before applying for BMN rent.Keywords : Rental Implementation, state property (BMN).

scholarly journals SOLUSI MODEL PERIKATAN PENGELOLAAN SDA PERTAMBANGAN MINERAL DAN BATUBARA SESUAI SYARIAH

2017 ◽  
Vol 19 (3) ◽  
pp. 318
Author(s):  
Istiyanti Istiyanti ◽  
Nurul Huda
Keyword(s):  
Natural Resources ◽  
Coal Mining ◽  
Natural Resources Management ◽  
Exploration And Exploitation ◽  
Resources Management ◽  
State Revenue ◽  
Uncertainty Calculation ◽  
Tax State ◽  
Principle Of Justice ◽  
The Government

Natural resources management of mineral and coal mining in Indonesia is considered very alarming. Arise various problems due to the inability of the government to manage natural resources in question. One result is the low tax state revenue (non-tax) from the field of mineral and coal mining natural resources. The cause of the low non-tax revenues, among others, uncertainty calculation basis as part of the State obscurity impact the model of the contract made between the government and the companies that carry out exploration and exploitation. Authors conducted a study to formulate a solution model of contract that Shariah compliance in managing the natural resources of mineral and coal mining in Indonesia by using the methodology Analytic Networking Process (ANP) as well as with the help of software Super Decision. The results of this research is choice of Musharaka Mudaraba models of contract in managing the natural resources of mineral and coal mining based on the principle of justice.

scholarly journals STRATEGI PENINGKATAN DAN ALOKASI PENERIMAAN NEGARA BUKAN PAJAK UNTUK PENINGKATAN OPERASIONAL LAYANAN PELABUHAN PERIKANAN

2017 ◽  
Vol 5 (2) ◽  
pp. 211
Author(s):  
Siti Hajar Suryawati ◽  
Yayan Hikmayani ◽  
Agus Heri Purnomo
Keyword(s):  
Secondary Data ◽  
Quality Of Services ◽  
Allocation Policy ◽  
Study Approach ◽  
State Revenue ◽  
Port Facilities ◽  
Tax State ◽  
Optimal Strength

Penelitian ini merupakan analisa tentang upaya meningkatkan penerimaan Negara bukan pajak (PNBP) pelabuhan perikanan yang dilakukan pada bulan Juni – Agustus 2009. Penelitian dilakukan denganpendekatan studi kasus, yang didasarkan pada hasil pengamatan dan analisis pada pelabuhan perikanan sampel yaitu Pelabuhan Perikanan Samudera (PPS). Pelabuhan Perikanan Nusantara (PPN) dan Pelabuhan Perikanan pantai (PPP). Data yang dikumpulkan terdiri dari data primer dan sekunder. Analisis data menggunakan metode SWOT (at). Hasil penelitian ini menghasilkan identifikasi strategi peningkatan layanan melalui optimal strength, Weakness, Opportunity, There sasi PNBP pelabuhan perikanan. Dari hasil analisis, teridentifikasi beberapa strategi kunci untuk peningkatan PNBP yaitu: (a) memaksimalkan kualitas layanan jasa dengan sarana prasarana yang ada; (b) perbaikan dan penambahan sarana-prasarana pelabuhan; © peningkatan kapasitas sumberdaya manusia; (d) meningkatkan kerjasama dengan institusi terkait; dan (e) peningkatan pengawasan serta perbaikan aturan serta implementasinya. Implikasi dari hasil kajian ini adalah perlunya kebijakan pengalokasian dana PNBP yang memberikan prioritas pada hal-hal yang tercakup dalam daftar strategi kunci tersebut. Tittle: Strategy to Increase and to Optimize Allocation of Non-Tax State Revenues for Better Services of Fishing Ports,This research is analysis on strategy to increase and optimize allocation of non-tax state revenue (PNBP). It uses a case-study approach combining with observation on selected fishing ports according to their classification: Oceanic Fishing Port (PPS), Inter-island Fishing Port (PPN), and Fish Landing Place (PPI). This research collects primary and secondary data while analytical method use a ‘SWOT’. Results show that four strategies to increase and optimize allocation of non-tax state revenue were identified, namely: (a) maximizing the quality of services using the existing facilities and infrastructure; (b) improving and adding the port facilities and infrastructure; (c) improving the capacity of human resources; (d) enhanching collaboration among related institution; and (e) improving surveillance and improving the regulations and their implementation. It then recommends allocation policy of PNBP by prioritizing services.

scholarly journals Dugaan Praktek Monopoli Pada Sistem Pembayaran Penerimaan Negara Bukan Pajak (PNBP) Notaris Melalui Aplikasi YAP (Your All Payment)

2018 ◽  
Vol 7 (2) ◽  
pp. 223
Author(s):  
Ni Putu Putrika Widhi Susmitha
Keyword(s):  
Law Enforcement ◽  
Payment System ◽  
System Model ◽  
Electronic Payment ◽  
Legal Research ◽  
State Revenue ◽  
Rule Of Reason ◽  
Tax State ◽  
The Government ◽  
Electronic Payment System

All Notaries are required to pay Non-Tax State Revenue (PNBP) only through Your All Payment (YAP) application. The policy indicates the alleged violation of Article 17 of Law Number 5 Year 1999 concerning Anti-Monopoly and Unfair Business Competition. It is alleged that giving of privilege to one of the business actor is BNI to be the sole intermediary for payment of Non-Tax State Revenue by Notary. The purpose of this study is to examine the provisions related to monopoly and unfair business competition and its implementation in Indonesia and single payment system in the payment of PNBP online. This research uses normative legal research with statutes approach. The study shows the alleged monopolistic practice that is contradictory to Article 17 should be examined by KPPU by using Rule of reason approach. So, KPPU can maximally perform its duties considering KPPU is not law enforcement institution and sanction given is only administrative. BNI becomes the only medium for Notaries to make PNBP payments and does not need to compete with other business actors. The government should review this. It should not only be locked to one particular electronic payment system model that is on one candidate of a technically qualified bank to realize an online payment system but also should be able to accept non-electronic ones. Seluruh Notaris diwajibkan melakukan pembayaran Penerimaan Negara Bukan Pajak (PNBP) hanya melalui aplikasi Your All Payment (YAP). Kebijakan tersebut mengindikasikan terjadi dugaan melanggar Pasal 17 Undang-Undang Nomor 5 tahun 1999 tentang Anti Monopoli dan Persaingan Usaha Tidak Sehat. Diduga adanya pemberian keistimewaan kepada salah satu pelaku usaha yaitu Bank BNI untuk menjadi perantara satu-satunya atas pembayaran PNBP oleh Notaris. Tujuan dari penulisan ini untuk mengkaji ketentuan terkait monopoli dan persaingan usaha tidak sehat serta implementasinya di Indonesia dan single payment system dalam pembayaran PNBP secara online. Penelitian ini menggunakan jenis penelitian normatif dengan pendekatan perundang-undangan. Hasil penelitian menunjukkan bahwa dugaan praktek monopoli yang bertentangan dengan pasal 17 seyogianya dilakukan pemeriksaan oleh KPPU dengan menggunakan pendekatan Rule of reason agar KPPU dapat lebih maksimal melakukan tugasnya mengingat KPPU bukanlah lembaga penegak hukum dan sanksi yang diberikan hanya bersifat administratif.  BNI menjadi satu-satunya media bagi para Notaris untuk melakukan pembayaran PNBP dan tidak perlu bersaing dengan pelaku usaha lain. Pemerintah hendaknya mereview hal ini.  Selayaknya tidak hanya terkunci kepada satu model sistem pembayaran elektronik tertentu saja yaitu pada satu kandidat bank yang sudah memenuhi syarat secara teknologi untuk merealisasikan sistem pembayaran online namun juga seharusnya bisa menerima yang non-elektronik.

scholarly journals An Integrated Procedure for Ex-Ante Evaluations of Refurbishment Costs in Healthcare Facilities

2020 ◽  
Vol 12 (18) ◽  
pp. 7387
Author(s):  
Raul Berto ◽  
Carlo Antonio Stival ◽  
Paolo Rosato
Keyword(s):  
Initial Information ◽  
Healthcare Facilities ◽  
Budget Planning ◽  
Structural Layout ◽  
Intervention Plan ◽  
Study Results ◽  
Ex Ante ◽  
Critical Issues

This paper focuses on the valuation of refurbishment costs for healthcare facilities. The determination of the more reliable approach for experimental verification is a research topic of great interest, especially because previous literature on the matter is limited. This study examines ex-ante cost valuations in the refurbishment of healthcare buildings while using similarity to estimate the costs that are based on the amount of already accomplished renovations. The methodology involved a desk analysis deter-mining the technical valuation of intervention needs, and similarity coefficient applications providing a refurbishment cost valuation. The application was conducted in the Friuli—Venezia Giulia Region in Italy, where hospitals show structural, layout, and plants deficits with respect to current regulations, and a technical deepening to identify critical issues is required to prepare a multi-year intervention plan. The case study results showed that this procedure requires little initial information to run analyses and its application can support investment budget planning purposes.

scholarly journals EVALUASI PENYUSUNAN ANGGARAN DAN KINERJA KEUANGAN DI KECAMATAN SONDER KABUPATEN MINAHASA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Chelsea Pangalila ◽  
Inggriani Elim ◽  
Stanley Kho Walandouw
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Local Governments ◽  
Descriptive Analysis ◽  
Work Unit ◽  
Budget Planning ◽  
Regional Budget ◽  
Government Work ◽  
Budgeting Process

Budget is a blueprint of the existence of a State and is a future directive. The Local Government Budgeting Process should be a benchmark for achieving the expected performance, so that regional budget planning should be able to clearly describe the performance objectives. With the preparation of a good budget, can be easily obtained information in decision-making. Local governments are responsible for the management of local finances. In the implementation of regional financial management, the regional head holds the general power obliged to carry out in accordance with the Rules that have been determined. In order for the implementation of local financial management carried out in an orderly and obedient to the applicable legislation. The purpose of this research is to know how the process of budget preparation and how the financial performance in Sonder District of Minahasa regency. Data collection method used is qualitative descriptive analysis that is by describing the preparation of budget and financial performance of local government in subdistrict sonder. The results of the research show that the process of Budgeting Process in Sonder District starts from the preparation of the Local Government Work Plan (RKPD), KUA / PPAS up to the Working Budget Plan of Local Government Work Unit (RKA-SKPD) Then presented to the Implementation Document of the Budget of Work Unit of Regional Region (DPA-SKPD). Budgeting and financial performance of local government in Kecamatan Sonder is quite effective. where the budgeting is done using the Planning, Programming, and Budgeting System (PBBS) approach, and the financial performance in the preparation of the budget goes well despite the delay but the implementation is still good and under control. This can be seen from how the process of preparing the budget and strategic plans that are set in the long term.Keywords: Budget Drafting Process, Financial Performance

scholarly journals IZIN LOKASI PERAIRAN SEBAGAI SUMBER PENERIMAAN NEGARA BUKAN PAJAK (PNBP): Studi Kasus Wisata Bahari di Pulau Maratua

2020 ◽  
Vol 6 (1) ◽  
pp. 37
Author(s):  
Didit Eko Prasetiyo ◽  
Uswatun Chasanah ◽  
Muhandis Sidqi ◽  
Budi Muhammad Ruslan ◽  
Gustiawirman Gustiawirman ◽  
...  
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Literature Study ◽  
Marine Tourism ◽  
State Revenue ◽  
Tax State ◽  
Qualitative Descriptive ◽  
One Year

Kegiatan wisata bahari di Pulau Maratua memiliki beberapa permasalahan, yaitu kurangnya pemahaman pelaku usaha mengenai kewajiban izin lokasi perairan, kurangnya infrastruktur pendukungwisata bahari, dan rendahnya nilai penerimaan negara yang diperoleh oleh Kementerian Kelautan dan Perikanan (KKP). Penelitian ini bertujuan untuk mengetahui kontribusi izin lokasi perairan kegiatan wisata bahari di Kawasan Strategis Nasional Tertentu (KSNT) Pulau Maratua terhadap PNBP yang diterima oleh KKP. Penelitian dilakukan di seluruh perairan KSNT Pulau Maratua pada bulan April 2019 sampai dengan bulan Maret 2020 dengan pendekatan kualitatif. Pengumpulan data diperoleh dari 15 (lima belas) pelaku usaha wisata bahari. Data primer dikumpulkan melalui wawancara untuk menggali informasi mengenai kewajiban izin lokasi perairan, kegiatan wisata bahari dan pembayaran PNBP, sedangkan data sekunder didapatkan dari kepustakaan dengan mempelajariliteratur, peraturan perundang-undangan, dan laporan yang berhubungan dengan penelitian ini. Analisis data yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian didapatkan bahwa kegiatanyang dilakukan KKP untuk meningkatkan pemahaman pelaku usaha dengan melakukan sosialisasi perizinan pemanfaatan ruang laut, pengambilan keterangan, dan pembukaan loket pelayanan perizinanbelum mampu menggerakkan seluruh pelaku usaha wisata bahari untuk mengajukan izin lokasi perairan. Selama kurun waktu 1 (satu) tahun hanya 40 % atau sebanyak 6 (enam) pelaku usaha dari total 15(lima belas) yang telah mengajukan permohonan dan mendapatkan izin lokasi perairan dari Menteri Kelautan dan Perikanan dengan nilai PNBP sebesar Rp238.200.000,00. Oleh karena itu, untuk meningkatkan kontribusi PNBP, perlu dilakukan sosialisasi dan pembinaan yang lebih intensif, perbaikan inovasi dan kualitas pelayanan perizinan, peningkatan kompetensi sumber daya manusia, pengelolaan PNBP, menetapkan target dan optimalisasi realisasi PNBP, dan pemberian sanksi.Title: The Water Location Permit as the Non-Tax State Revenue (NTSR): Case Study on Marine Tourism in Maratua Island Marine tourism on Maratua Island has been suffered from several problems, including less understanding of water location permit, lack of adequate infrastructure of marine tourism, and small amount of non-tax state revenue (NTSR) earned by Ministry for Marine Affairs and Fisheries (MMAF) This study aimed to determine the contribution of National Strategic Spesific Area (NSSA) permit to NTSR earned by MMAF. The study was conducted on all waters of NSSA in Maratua Island fromApril 2019 to March 2020 with a qualitative approach. Primary data were collected through interviews from 15 (fifteen) marine tourism entrepreneurs to explore more information on the compulsory oflocation permit, marine tourism activities and NTSR. Secondary data were collected from literature study, regulations, and relevant reports. Data were analyzed with qualitative descriptive method. The results found that MMAF efforts to provide more understanding on water location permit, information gathering, and permit offices have not been able to encourage all marine tourism entrepreneurs to apply water location permit. There were only 40% in 1 (one) year or 6 (six) from a total of 15 (fifteen) entrepreneurs who submitted application and obtained water location permit from the MMAF.Total amount of NTSR collected from those application was IDR238,200,000.00. Therefore, in order to raisethis revenue, it is necessary to provide more intensive assistance, innovation, better quality of permit services, human resource empowerment, management of NTSR, optimum target and expenditure ofNTSR, and punishment for breaches of permit regulation.

scholarly journals The Economic Performance of Central Europe Metropolises. A Comparative Approach

2021 ◽  
Vol 24 (4) ◽  
pp. 105-122
Author(s):  
Arkadiusz Mroczek
Keyword(s):  
Comparative Analysis ◽  
Central Europe ◽  
Economic Performance ◽  
Point Of View ◽  
Added Value ◽  
Comparative Approach ◽  
Development Pattern ◽  
Central European ◽  
Study Results ◽  
Taxonomic Approach

Since the fall of communism, the big cities of Central Europe have been included in the international metropolitan network, and their economic performance has improved significantly. Based on that, it can be asserted that the whole region is undergoing a process of metropolisation, which may be manifested by a focus of development in the limited areas of metropolises. Therefore this paper aims to present the results of a closer examination of this process in Central Europe. It is based on a comparative analysis of the metropolises in relation to their countries in terms of economic performance. A taxonomic approach based on Hellwig’s development pattern is adopted. The available Eurostat data (NUTS 3 level) on a range of socio‑economic characteristics is used. The study results show that the economic performance of Central European metropolises is relatively closer to Western Europe’s cities than the countries’ non‑metropolitan parts. Highlighting development issues in Central Europe from the spatial‑metropolitan point of view is the paper’s added value.

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