PERAN PENERIMAAN NEGARA BUKAN PAJAK PADA SEKTOR PERTAMBANGAN TERHADAP PENINGKATAN PEMBANGUNAN DAN PEREKONOMIAN NEGARA

Ardhana Christian Noventri; Diana Septaviana

Authors

Ardhana Christian Noventri Faculty of Law, Universitas Airlangga
Diana Septaviana

Keywords:

Non-tax revenue, mining, development

Abstract

In Indonesia, the state administration process must be oriented towards achieving state goals. Good state financial management will reflect the good state of the country, this is what ultimately encourages the government to continue to strive to optimize good financial management towards good government. In Article 11 Paragraph (3) of Law 17/2003, it is explained that state income comes from 3 (three) types, namely tax revenue, non-tax revenue and grants. Until now, the tax component is the largest contributor to state income. However, on the other hand, there is also a source of state income which also plays a big role in contributing to state finances, namely Non-Tax State Revenue (PNBP). With the large role of PNBP in state income, it is logical not to ignore the role of PNBP in the state financial system. Through this background, the author attempts to analyze the role of non-tax state revenue in the mining sector in increasing state revenue. This analysis aims to see the significant impact of state revenue obtained from PNBP itself. This research is research using normative juridical methods.

Author Biography

Diana Septaviana

In Indonesia, the state administration process must be oriented towards achieving state goals. Good state financial management will reflect the good state of the country, this is what ultimately encourages the government to continue to strive to optimize good financial management towards good government. In Article 11 Paragraph (3) of Law 17/2003, it is explained that state income comes from 3 (three) types, namely tax revenue, non-tax revenue, and grants. Until now, the tax component is the largest contributor to state income. However, on the other hand, there is also a source of state income which also plays a big role in contributing to state finances, namely Non-Tax State Revenue (PNBP). With the large role of PNBP in state income, it is logical not to ignore the role of PNBP in the state financial system. Through this background, the author attempts to analyze the role of non-tax state revenue in the mining sector in increasing state revenue. This analysis aims to see the significant impact of state revenue obtained from PNBP itself. This research is research using normative juridical methods.