Analisis Yuridis Perizinan Sarana Bantu Navigasi Pelayaran terhadap Potensi Penerimaan Negara Bukan Pajak

Junani, Natalia (2024) Analisis Yuridis Perizinan Sarana Bantu Navigasi Pelayaran terhadap Potensi Penerimaan Negara Bukan Pajak. S2 thesis, Universitas Kristen Indonesia.

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Abstract

ABSTRAK Judul : Analisis Yuridis Perizinan Sarana Bantu Navigasi Pelayaran Terhadap Potensi Penerimaan Negara Bukan Pajak Tarif atas jenis Penerimaan Negara Bukan Pajak diatur dengan Undang-undang, Peraturan Pemerintah dan /atau Peraturan Menteri serta kontrak. Dalam hal ini Kementerian Perhubungan mengeluarkan Peraturan Pemerintah Nomor 15 Tahun 2016 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak (PNBP) yang berlaku pada Kementerian Perhubungan, Ketika hanya 0,00 rupiah yang dibayarkan sebagai PNBP untuk perizina Sarana Bantu Navigasi Pelayan, ini berarti tidak ada penerimaan yang diperoleh oleh negara dari aktivitas yang dikenakan PNBP. Hal ini dapat memiliki dampak negatif pada penerimaan negara secara keseluruhan, terutama jika PNBP tersebut seharusnya menjadi sumber pendapatan yang signifikan bagi negara. / ABSTRACT Title : Juridical Analysis of the Licensing of Navigational Aids to the Potential of Non-Tax State Revenue Tariffs on types of non-tax state revenue are regulated by law, government regulations and / or ministerial regulations and contracts. In this case the Ministry of Transportation issued Government Regulation No. 15 Year 2016 on Types and Tariffs on Types of Non-Tax State Revenue (PNBP) applicable to the Ministry of Transportation, When only 0.00 rupiah is paid as PNBP for the licensing of Auxiliary Navigational Aids, this means that no revenue is obtained by the state from activities subject to PNBP. This can have a negative impact on overall state revenue, especially if the PNBP is supposed to be a significant source of revenue for the state. This type of research is a normative legal research method, namely research that examines laws and regulations and legal literature to answer legal problems. In other words, normative legal research is also known as doctrinal legal research. Doctrinal legal research is literature- based research, with a focus on the analysis of primary legal materials and secondary legal materials. Conclusions from this research: first, the legal aspect of state finances from the taxation sector regarding licensing of navigation aids and shipping facilities in the potential for non-tax state revenues is contained in Law No. 9 of 2018 concerning Non-Tax State Revenues by taking into account the stated principles of state finance in this law. Second, the implementation of Law No. 9 of 2018 concerning Non-Tax State Revenue regulates the types of Non-Tax State Revenue, and the rates are the same as for Shipping Navigation Aids in terms of the licensing rate, namely 0.00 rupiah (zero rupiah), which is also generally regulated in Law Number 9 2019 concerning Non-Tax State Revenue. Keywords: Juridical Analysis, Non-Tax State Revenue, and Navigational Aids for Shipping.

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