PROSEDUR PENERIMAAN DAN PENGENDALIAN INTERNAL PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA KANTOR ADMINISTRATOR PELABUHAN TELUK BAYUR

MONICA, AZOLIA PUTRI (2013) PROSEDUR PENERIMAAN DAN PENGENDALIAN INTERNAL PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA KANTOR ADMINISTRATOR PELABUHAN TELUK BAYUR. Diploma thesis, Universitas Andalas.

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Abstract

Penerimaan Negara Bukan Pajak (PNBP) is one of the biggest state revenue after tax. By optimizing revenue from the non-tax sector it’s confirm that will increasing the state revenue that use to finance the state budget, therefore reducing external financing. The non-tax revenue derived from the use of services by the society that provided by the ministries and state institutions. Each ministry/state institutions collect PNBP different according to each sector. Administration office Pelabuhan Teluk Bayur is the technical unit of Direktorat Jenderal Perhubungan Laut that collecting PNBP in the form of Penerimaan Uang Perkapalan (PUP) and Sarana Bantu Navigasi Pelayaran (SBNP). To optimizing the non-tax revenue which is precise and accurate, admission procedure will require to be precise and accurate according to the rules and internal control also require to achieve PNBP target. The purpose of this research is to identify and describe the admission procedur and internal control at Admission Office in Pelabuhan Teluk Bayur according to Peraturan Pemerintah Nomor 6 Tahun 2009 and Ketetapan Menteri Perhubungan Laut Nomor 45 Tahun 2009. In analyzing the data are used descriptive method. The conclusion that obtain from this research is that the admission procedur of PNBP in Admission office Pelabuhan Teluk Bayur accordance with Peraturan Pemerintah Nomor 6 Tahun 2009 and Ketetapan Menteri Perhubungan Laut Nomor 45 tahun 2009 and the internal control in this office controlled very well. Keyword : PNBP, Admission procedure, Internal control

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