Analisis Faktor-Faktor Yang Memengaruhi Capaian Realisasi Penerimaan Negara Bukan Pajak Pada Bandar Udara Karel Sadsuitubun Langgur

Abstract

The purpose of this research was to analyze the effect of PNBP targets, PNBP deposits and the number of aircraft movements on the realization of PNBP at Karel Sadsuitubun Langgur Airport. The hypothesis in this research was tested by multiple linear regression analysis using the t test with a significance level of 0.05. The population in this research were all financial reports that included PNBP targets, realized PNBP deposits and all air transport traffic reports containing the number of aircraft movements at Karel Sadsuitubun Langgur Airport. The samples used are financial reports covering PNBP targets, realization of PNBP deposits and air transport traffic reports containing the number of aircraft movements at Karel Sadsuitubun Langgur Airport for 36 months from January 2017 to December 2019. Partial test results (test t) shows that the tcount for the PNBP target variable is -173.347 with a significance of 0.000; tcount for PNBP payment variable of 418,725 with a significance of 0,000; tcount for the variable number of aircraft movements is -1.028 with a significance of 0.05. Thus, hypothesis one is rejected where the PNBP target variable (X1) partially has a negative effect on the realization of PNBP achievement (Y) at Karel Sadsuitubun Langgur Airport, the second hypothesis is accepted where the PNBP payment variable (X2) partially has a positive effect on the realization of PNBP achievement ( Y) at Karel Sadsuitubun Langgur Airport, and the third hypothesis is rejected because the variable number of aircraft movements (X3) has no effect on the realization of PNBP (Y) achievements at Karel Sadsuitubun Langgur Airport.

The Effect of Auction Fee, Administration Fees of State Receivables Management and Management of State-Owned Assets Against Actualization of State Non-Tax Revenue on Kantor Pelayanan Kekayaan Negara dan Lelang Medan Period 2019-2021

“…Another factor that underlies this to happen is that the human resources at the Medan KPKNL, both those responsible for PNBP collection and those who have an obligation to deposit PNBP, do not carry out their obligations in accordance with applicable regulations. In addition to the two factors above, several previous researchers who also conducted research related to Non-Tax State Revenue (PNBP) attached several related factors that influenced the realization of PNBP, including Auction fees (Walelang et al, 2017) (Susanto et al, 2019); Administration of State Receivables (Mulyawati, 2013); Products to be managed to obtain PNBP (Seftyandra, 2013), (Ridwan, 2020); Management of BMN (Afandi, 2016), (Fitri & Triono, 2020), (Afrisca, 2022); Prices, Facilities and Services for each source of PNBP revenue (Amin & Gani, 2015); Determination of types and rates of PNBP types (Kusuma, 2021); limited operational support facilities and limited human resources (Zulyani et al, 2022); Non-Tax et al (Utami et al, 2021)…”

Non-Tax State Revenue (Pnbp) in Public Water Fisheries Research Centers and Fisheries Explanation (Brppupp)

“…%. (Sucik Puji Utami, et al 2021). Non-Tax State Revenue (PNBP) is currently one of the most important sources of state revenue in addition to tax revenues.…”