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 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]

Die Entwicklung des „Steuerstaates“: Ursprung, Aufstieg und Ende eines finanzwirtschaftlichen Fortschrittsparadigmas

For decades, the Schumpeterian tax state was considered the central paradigm of Fiscal Sociology. However, it increasingly fails to meet many of the conceptual challenges of contemporary public finance. To demonstrate this, the paper undertakes a double re-contextualization of the discourse on public finance. Its development is traced back to evolutionary thinking, which Joseph Schumpeter updated around 1918. However, and following the rise of democratic capitalism after 1945, thinking about the tax state became intertwined with economic control. Its socio-political specifics were marginalized. Since the Great Recession of 2008/2009 and widening fiscal crises in advanced capitalist economies, this discursive narrowing has again become the subject of political and economic controversies.

NON-TAX STATE REVENUE (PNBP) IN PUBLIC WATER FISHERIES RESEARCH CENTERS AND FISHERIES EXPLANATION (BRPPUPP)

This study aims to analyze Non-Tax State Revenue (PNBP) at the Public Water Fisheries Research Institute and Fisheries Extension (BRPPUPP) Tax in terms of recording accuracy, management compliance, and effectiveness. then analyzed using descriptive qualitative analysis method. The results of this study indicate that the percentage of PNBP for the Public Water Fisheries Research Center and Fisheries Extension in 2019 the realization of PNBP receipts does not reach the target which shows that the performance of achieving the target is 89.5%, while the amount of revenue in 2020 illustrates the effectiveness of the PNBP policy exceeding the target of 198.9 %. Keywords: PNBP, BRPPUPP Abstrak Penelitian ini bertujuan untuk menganalisa Penerimaan Negara Bukan Pajak (PNBP) di Balai Riset Perikanan Perairan Umum dan Penyuluhan Perikanan (BRPPUPP) Pajak yang ditinjau dari sisi keakuratan pencatatan, kepatuhan pengelolaan, serta tingkat keefektifan. kemudian dianalisis dengan menggunakan Metode analisis deskriptif kualitatif. Hasil penelitian ini menjukan bahwa persentase PNBP untuk di Balai Riset Perikanan Perairan Umum dan Penyuluhan Perikanan di tahun 2019 realisasi penerimaan PNBP tidak mencapai target yang menunjukan bahwa kinerja pencapaian target sebesar 89.5%, Sedangkan jumlah penerimaan pada tahun 2020 menggambarkan keefektifan kebijakan PNBP melebihi target sebesar 198.9%. Kata kunci: PNBP,BRPPUPP

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.

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)

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.