The Covid-19 Pandemic Impact on the Absorption of Non- Tax State Revenue Budget: A Study in the Gorontalo Province National Land Agency Region
Keywords:
Non-Tax State Revenue Budget, Covid-19 Pandemic, Budget Absorption performance, EfficiencyAbstract
Non-Tax State Revenue (PNBP) as a budget source for the government was eroded by the Covid-19 pandemic. The decline in the PNBP value nationally results in low budget absorption at the work unit level. This study aims to describe the impact caused by the Covid-19 Pandemic on budget absorption of PNBP within the Regional Office of the Gorontalo Province National Land Agency. This research uses descriptive quantitative research. The results showed that the Covid-19 pandemic had a negative impact in terms of budget absorption where the budget absorption rate in the third quarter did not reach the target of 60% so that the budget absorption performance value of all work units was below 80, which means that budget absorption was in poor and very bad criteria less. Meanwhile, the Covid-19 pandemic has also had a positive impact in terms of savings and efficiency in budget use, thereby reducing the burden on the State Budget.
Downloads
References
Chen T-M, Rui J, Wang Q-P, Zhao Z-Y, Cui J-A, Yin L. (2020). A mathematical model for simulating the phase-based transmissibility of a novel coronavirus. Infect Dis Poverty, 9(1), 24.
Dinarjito, A. (2017). Pengelolaan Penerimaan Negara Bukan Pajak: Study Kasus Pada Kantor Pertanahan Wilayah Provinsi Daerah Istimewa Yogyakarta (Management of Non-Tax State Revenue: A Case Study at the Regional Land Office of the Yogyakarta Special Region Province). Jurnal Manajemen Keuangan Publik,1(1).
Firano, Z.,&Fatine, A. F. (2020). The COVID-19: Macroeconomics Scenario And Role of Containment in Morocco, One Health, journal homepage: www.elsevier.com/locate/onehlt.
Halim, A. (2004). Akuntansi Sektor Publik: Akuntansi Keuangan Daerah, Edisi Revisi (Public Sector Accounting: Regional Financial Accounting, Revised Edition). Jakarta: Salemba Empat.
__ .(2014). Manajemen Keuangan Sektor Publik: Problematika Penerimaan dan Pengeluaran Pemerintah (Public Sector Financial Management: Problems of Government Revenue and Expenditure),Jakarta: Salemba Empat.
Haryanto, S.,& Arifuddin. (2007). Akuntansi Sektor Publik (Public sector accounting). Semarang: Badan Penerbit Universitas Diponegoro.
Herman. (2020). Pendapatan Negara Makin TertekanPandemi Covid-19 (State Income Increasingly Depressed by the Covid-19 Pandemic). https://www.beritasatu.com/faisal-maliki-baskoro/ekonomi/645699/pendapatan- negara-makin-tertekan-pandemi-covid19,
Indradi, A. R. I. S. A. H., Arsyah, A. M., Mulyani, C. K., Athilla, K.D.,Faruq,M.H.Al,Rayhan,M.,Aldebarant,N.R.R.,&Dinda,S.(2020). Politik Hukum Pemerintah dalam PenangananPandemiCovid-19 (Government Legal Politics in Handling the Covid-19 Pandemic).UniversitasGajahMada,1–44. demajusticia.org
Ikhsan, A. (2008). Metodologi Penelitian Akuntansi Keperilakuan (Behavioral Accounting Research Methodology). Yogyakarta: Graha Ilmu.
Iqbal, M.(2018). Pengaruh Perencanaan Anggaran dan Kompetensi Sumber Daya Manusia terhadap Penyerapan Anggaran dengan Komitmen Organisasi sebagai Pemoderasi (Effect of Budget Planning and Human Resources Competence on Budget Absorption with Organizational Commitment as Moderator). Tesis, Makassar: Universitas Hasanuddin.
Julita, S.L. (2020). Sri MulyaniBicaraDampak PSBB: LuarBiasaSerius! (Sri Mulyani Discusses the Impact of the PSBB: Extraordinary Serious!).Indonesia,CNBC,https://www.cnbcindonesia.com/news/20200911180024- 4-186241/sri-mulyani-bicara-dampak-psbb-luar-biasa-serius.
Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional. (2020). Pedoman Pelaksanaan Anggaran, Pelaporan Keuangan dan Barang Milik Negara Tahun Anggaran 2020 (Guidelines for Budget Implementation, Financial Reporting and State Property for the 2020 Fiscal Year). Jakarta: Sekretariat Jenderal, Kementerian ATR/BPN.
Kementerian Keuangan Republik Indonesia. (2010). Keputusan Menteri Keuangan Nomor 237/KMK.02/2010 tentang Persetujuan Penggunaan Sebagian Dana Penerimaan Negara Bukan Pajak pada Badan Pertanahan Nasional (Decree of the Finance Minister of Number 237/ KMK.02/2010 concerning the Approval of the Use of Part of the Non-Tax State Revenue Funds at the National Land Agency)
Krisiandi,E.(2020).KebijakakanEkonomiJokowiDiTengahPandemi Covid-19: PenangguhanCicilan HinggaRelaksasi Pajak (Jokowi's Economic Policy Amid the
Covid-19 Pandemic: Postponement of Installments to Relaxation of Taxes). Kompas.Com.
Mardiasmo. (2009). Akuntansi Sektor Publik (Public sector accounting).Yogyakarta: Penerbit Andi.
Nicolaa, M.,Alsafib, Z., Sohrabic, C., Kerwand, A., Al-Jabird, A., Iosifidisc, C., Aghae, M.,& Agha, R.(2020). The socio-economic implications of the coronavirus pandemic (COVID-19): A review. International Journal of Surgery, 78,185 – 193
Pane,M.D.C.(2020).VirusCorona(COVID-19)-Gejala,penyebAb danmengobati(Corona Virus (COVID-19) - Symptoms, causes and treatment). Aladokter.
Puspasari, R. (2020). MenjagaEkonomi Di Tengah Pandemi Covid-19 (Maintaining the Economy Amid the Covid-19 Pandemic).https://www.kemenkeu.go.id/publikasi/siaran-pers/siaran-pers-menjaga- ekonomi-di-tengah-pandemi-covid-19
Republik Indonesia. (2015). Peraturan Pemerintah Nomor 128 Tahun 2015 tentang Jenis dan Tarif atas Jenis Penerimaan Negara Bukan Pajak yang Berlaku pada Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional (Government Regulation Number 128 of 2015 concerning Types and Rates of Types of Non-Tax State Revenues Applicable to the Ministry of Agrarian Affairs and Spatial Planning / National Land Agency)
Republik Indonesia. (2017). Peraturan Menteri Keuangan Nomor 214/PMK.02/2017 tentang Pengukuran dan Evaluasi Kinerja Anggaran atas Pelaksanaan Rencana Kinerja dan Anggaran Kementerian/Lembaga(Finance Minister Regulation of Number 214 / PMK.02 / 2017 concerning Measurement and Evaluation of Budget Performance for the Implementation of Ministry / Agency Performance Plans and Budgets.)
Republik Indonesia. (2018). Undang-Undang Nomor 9 Tahun 2018 tentang Penerimaan Negara Bukan Pajak (Law Number 9 of 2018 concerning Non-Tax State Revenue)
Republik Indonesia. (2018). Peraturan Menteri Keuangan Nomor 195/PMK.05/2018 tentang Monitoring dan Evaluasi pelaksanaan Anggaran belanja Kementerian Negara/Lembaga (Finance Minister Regulation of Number 195/PMK.05/2018 concerning Monitoring and Evaluation of State Ministries / Institution Budget implementation.)
Republik Indonesia. (2020). Peraturan Presiden Nomor 54 Tahun 2020 tentang Perubahan Postur dan Rincian Anggaran dan Belanja Negara Tahun Anggaran 2020 (Presidential Regulation of Number 54 of 2020 concerning Posture Changes and Details of the State Budget and Expenditures for the 2020 Fiscal Year).
Republik Indonesia. (2020). Peraturan Presiden Nomor 72 Tahun 2020 tentang Perubahan atas Peraturan Presiden Nomor 54 Tahun 2020 tentang Perubahan Postur dan Rincian Anggaran dan Belanja Negara Tahun Anggaran 2020 (Presidential Regulation of Number 72 of 2020 concerning Amendments to Presidential
Regulation Number 54 of 2020 concerning Changes in Posture and Details of State Budget and Expenditures for the 2020 Fiscal Year).
Republik Indonesia. (2020). Peraturan Pemerintah Pengganti Undanbg-Undang Nomor 1 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan Pandemi Corona Virus Disease 2019 (COVID 19) dan/atau Dalam Rangka Menghadapi Ancaman yang Membahayakan Perekonomian Nasional dan/atau Stabilitas Sistem Keuangan (Government Regulation in Lieu of Law Number 1 of 2020 concerning State Financial Policy and Financial System Stability for Handling the Corona Virus Disease 2019 (COVID 19) Pandemic and / or in the Context of Facing Threats that Endanger the National Economy and / or Financial System Stability)
Sugiyono. (2008). Metode Penelitian Pendekatan Kuantitatif, Kualitatif, dan R&D (Research Methods of Quantitative, Qualitative and R & D Approaches). Bandung: Alfabeta.
Suyitno, Andik. (2020). Dampak Pandemi Terhadap Penyerapan Anggaran Di Kantor Kementerian Agama Kabupaten Mojekerto (The Pandemic Impact on Budget Absorption at the Office of the Religion Ministry, Mojekerto Regency). Jurnal Publik Policy, 6(2)
Ulya, H.N. (2020). AlternatifStrategiPenangananDampakEkonomi Covid-19 Pemerintah Daerah JawaTimurPadaKawasanAgropolitan (Strategies Alternative for Handling the Economic Impact of Covid-19 East Java Regional Government in an Agropolitan Area). Journal of Islamic Economic and Business, 3(1), 80-109
Yunus, N. R., &Rezki, A. (2020). KebijakanPemberlakuan Lock Down Sebagai Antisipasi Penyebaran Corona Virus Covid-19 (Lock Down Enforcement Policy in Anticipation of Corona Virus Covid-19 Spread). SALAM: JurnalSosial danBudayaSyar-I, 7(3), 227– 238.https://doi.org/10.15408/sjsbs.v7i3.15083.
Zala, D.,Mosweu, I., Critchlow, S., Romeo, R.,&McCrone, P. (2020. Costing the COVID-19 Pandemic: An Exploratory Economic Evaluation of Hypothetical Suppression Policy in the United Kingdom. Value Health, 23(11), 1432–1437
Setiati, S., &Azwar, M. K. (2020). COVID-19 and Indonesia.
ActaMedicaIndonesiana, 52(1), 84–89.
Downloads
Published
How to Cite
Issue
Section
License
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.