Seri #1 PNBP: Pengelolaan PNBP.

Summary

This video discusses the management of Non-Tax State Revenue (PNBP) in Indonesia, outlining its processes, planning, and supervision. The speaker provides an in-depth explanation of the five stages of PNBP management: planning, implementation, accountability, and supervision. The video highlights the significance of accurate calculations, collection, payment, and proper use of PNBP funds, as well as the roles of various managing agencies and the Ministry of Finance. The content emphasizes the legal framework, fiscal responsibility, and importance of transparency in the management of state revenue outside taxation and grants.

Takeaways

• 😀 Non-tax state revenue (PNBP) refers to revenue sources for the government outside of taxation and grants, derived from services, utilization of resources, and state assets.
• 😀 The management of PNBP includes five key stages: planning, implementation, accountability, supervision, and the management cycle.
• 😀 PNBP planning is crucial and involves preparing realistic and optimal revenue targets, aligning with legal and regulatory provisions.
• 😀 PNBP planning must be submitted by managing agencies to the Ministry of Finance, with adjustments made based on the government's fiscal policy and the People's Representative Council's agreement.
• 😀 The PNBP management cycle consists of six steps: determining payable PNBP, collecting PNBP, paying and depositing, using PNBP funds, managing receivables, and collecting payable PNBP.
• 😀 Verification of PNBP calculations is mandatory for managing agencies to avoid sanctions, ensuring accuracy in the revenue collected.
• 😀 PNBP funds are deposited into the state treasury, and managing agencies must propose fund usage for improving PNBP management or other related needs.
• 😀 The Ministry of Finance plays a pivotal role in reviewing and determining PNBP plans, ensuring fiscal capacity and adjusting for economic changes.
• 😀 Non-payment or underpayment of PNBP by obligated parties leads to sanctions, and managing agencies must properly track and manage receivables in accordance with the law.
• 😀 PNBP supervision involves internal and external oversight, with a focus on ensuring compliance with laws, regulations, and the correct implementation of PNBP management.

Q & A

What is non-tax state revenue (PNBP) as discussed in the script?

Non-tax state revenue (PNBP) refers to funds paid by individuals or entities in exchange for direct or indirect benefits derived from government services or the use of state resources and rights. It is managed outside the scope of taxation and grants and falls under the state revenue and expenditure budget system (APBN).

What are the main components of the non-tax state revenue management cycle?

The non-tax state revenue management cycle consists of five stages: 1) Planning of non-tax state revenue, 2) Implementation of non-tax state revenue, 3) Accountability of non-tax state revenue, 4) Supervision of non-tax state revenue, and 5) Determination and collection of non-tax state revenue.

How is the planning for non-tax state revenue carried out?

Non-tax state revenue planning involves preparing a draft of the state revenue and expenditure budget (RAPBN) or its changes, which includes setting realistic and optimal targets for non-tax revenue. The plan is reviewed by the Minister of Finance and submitted by the managing agency to ensure it aligns with laws and fiscal policy.

What are the criteria for declaring an object as non-tax state revenue?

An object is considered non-tax state revenue if it meets the following criteria: 1) It supports the implementation of government duties and functions, 2) It uses funds sourced from the state revenue and expenditure budget (APBN), 3) It involves the management of state assets, and 4) It is determined by applicable laws and regulations.

What are some examples of non-tax revenue objects mentioned in the script?

Examples of non-tax revenue objects include the utilization of natural resources, services provided by the government, the management of separated state assets, management of state property, management of funds, and other state rights.

What steps are involved in the implementation of non-tax state revenue?

The implementation of non-tax state revenue includes six steps: 1) Determining the PNBP payable, 2) Collecting PNBP, 3) Paying and depositing PNBP into the state treasury, 4) Using PNBP funds, 5) Managing PNBP receivables, and 6) Determining and collecting PNBP payable.

What role does the Minister of Finance play in the non-tax state revenue planning process?

The Minister of Finance plays a key role in reviewing and determining the non-tax revenue plan. They assess the plan submitted by the managing agencies, make adjustments if needed, and approve the plan to be included in the state budget discussions with the People's Representative Council (DPR).

How is the use of PNBP funds managed?

The head of the PNBP managing agency can propose the use of PNBP funds for improving PNBP management or other purposes. The Minister of Finance evaluates these proposals based on the state's financial condition, fiscal policy, and funding needs before approving or rejecting them.

What are the consequences if PNBP managing agencies fail to verify PNBP payable calculations?

If PNBP managing agencies fail to verify PNBP payable calculations, they are subject to sanctions in accordance with laws and regulations.

What is the role of supervision in the management of non-tax state revenue?

Supervision of non-tax state revenue ensures compliance with laws and regulations. It is carried out both internally by the PNBP managing agency and externally by the Minister of Finance. The supervision includes verification, assessment, and evaluation, and may involve reviewing documents and information from payers or managing agency partners.