Implementation of System Digitalization in Payment and Deposit of Non-Tax Revenue from Minerals and Coal Resources

https://doi.org/10.36441/jamr.v3i1.1546

Authors

  • Dokman Marulitua Situmorang Institut Teknologi dan Bisnis Krsiten Bukit Pengharapan
  • Faisal Jamaludin Al-Afgani Universitas Indonesia

Keywords:

Digitalisasi, PNBP, Minerba

Abstract

State revenue consists of three components, namely tax revenue, non-tax state revenue, and grants. The Financial Report of the Central Government Financial Supervisory Agency (audited) for Fiscal Year 2019, shows a contribution of Non-Tax State Revenue of 20.8 percent of total state revenue, so Non-Tax State Revenue is a significant component of state revenue to finance state spending that is not sufficiently financed from tax and grant receipts. In order to optimize the management of Non-Tax State Revenue, in 2014 an accurate, fast, and accountable, web-based (integrated) information system was introduced to support the management of Non-Tax State Revenue known as the Online Non-Tax State Revenue Information System (“SIMPONIâ€). However, for Non-Tax State Revenues for Natural Resources specifically for minerals and coal, there is still potential for improvement in terms of accountability and accuracy of calculations, so in 2019 a special information system was introduced for Non-Tax State Revenues for Natural Resources specifically for minerals and coal called “e-PNBP Minerba†integrated with “SIMPONIâ€.

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Published

2023-06-28

Issue

Vol. 3 No. 1 (2023)

Section

Articles
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