Journal of Applied Management Research
Vol 3, No 1 (2023)

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

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



Article Info

Publish Date
28 Jun 2023

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 (“SIMPONI”). 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 “SIMPONI”.

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Journal Info

Abbrev

jamr

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

Description

Journal of Applied Management Research is an electronic journal that focuses on the study of applied management. Topics published in this journal may pay attention, but are not limited to: Applied management study, including marketing management, human resource management, financial management, and ...