Analysis of the Effectiveness and Contribution of Non-Tax State Revenue (PNBP) Management at the Directorate of Environmental Dispute Resolution (PSLH) – Ministry of Environmental and Forestry (KLHK)

Abstract

This study aims to analyze the Effectiveness and Contribution of PNBP Management at the Directorate PSLH fo the period 2019-2023. In addition, this study aims to determine the supporting and ihibiting factors in the management of PNBP in the period 2019-2023, as well as strategies for optimizing PNBP management for the future. This research uses a quantitative descriptive analysis method utilizes secondary data and confirmed through interviews as data collection techniques.

The results showed that the effectiveness of PNBP at the Directorate of PSLH for the period 2019-2023 averaged 68.90% which was classified as “Less Effective” because affected by fluctuated condition. The level of contribution of Non-Tax State Revenue (PNBP) sources at the Directorate of PSLH in the period 2019-2023 on average which has a dominant contribution in the realization of PNBP is that sourced from Subdirectorate of Outside the Court (LP) of 56.32% with the “Very Good” criteria. Meanwhile, PNBP sources originating from Subdirectorate of Through the Court (MP) have an average contribution of 43.68% which means they are in the “Good” criteria. Supporting and inhibiting factors in the management of PNBP at the Directorate of PSLH for the period 2019-2023 consist of internal and external. Internal supporting factors include the performance of an active implementation unit, the competence of skilled Human Resources, and operational budget support. Externally, it is supported by mandatory compliance and cooperative business actors. Internal inhibiting factors include the lack of integration system and high workload, while externally is occurance of Covid-19 pandemic. Suggested strategies for optimizing PNBP management in the future include the preparation of dispute resolution Standard Operating Procedure for dispute resolution, the development of an internal application system, the addition of human resources as needed, and the formation of a specific work team through a formal Decree (SK).