OPTIMALISASI PENERIMAAN NEGARA BUKAN PAJAK PADA BAGIAN SEWA PERAIRAN DI SEKTOR PERHUBUNGAN LAUT KANTOR KESYAHBANDARAN DAN OTORITAS PELABUHAN KELAS III TANJUNG PAKIS

FREDIYANTO, JAYA (2025) OPTIMALISASI PENERIMAAN NEGARA BUKAN PAJAK PADA BAGIAN SEWA PERAIRAN DI SEKTOR PERHUBUNGAN LAUT KANTOR KESYAHBANDARAN DAN OTORITAS PELABUHAN KELAS III TANJUNG PAKIS. Masters thesis, UPN VETERAN JAWA TIMUR.

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Abstract

Indonesia, as an archipelagic country, relies heavily on maritime transportation and shipping services. One crucial element in supporting the efficiency of the shipping sector is the optimization of non-tax state revenue (PNBP), particularly from water leases. This study aims to analyze water lease agreements and PNBP optimization strategies at Institution X Office. The study used a qualitative approach with in-depth interviews with five informants representing regulators and service users. The results indicate that a significant decline in PNBP in 2025 will occur due to instability in rental rates and reduced interest in leasing from large business actors such as PT Pertamina and PT PLN. In addition, a number of internal constraints were identified, such as limited human resources, information systems, and a lack of flexibility in tariff policies. This study adoptedPricing and Revenue Optimization Theoryto formulate ten optimization strategies, including strengthening price evaluation mechanisms, utilizing lost quote data, and the need for a zoning-based and market-sensitive tariff approach. It was concluded that the success of PNBP optimization depends not only on tariff policies, but also on regulatory consistency, fiscal transparency, and sustainable use of marine space. This research provides a practical contribution to Institution X and the Ministry of Transportation in designing a PNBP management system that is efficient, fair, and adaptive to market dynamics.

Item Type:

Thesis (Masters)

Contributors:

Contribution	Contributors	NIDN/NIDK	Email
Thesis advisor	PRIONO, HERO	196110111992031001	heropriono1161@gmail.com
Thesis advisor	BUDIWITJAKSONO, SETYO GIDEON	196706222021211001	gideon.ak@upnjatim.ac.id

Subjects:

H Social Sciences > HB Economic Theory
J Political Science > JA Political science (General) > JA51 Public management

Divisions:

Faculty of Economic > Magister Accounting

Depositing User:

JAYA FREDIYANTO

Date Deposited:

18 Jul 2025 01:31

Last Modified:

18 Jul 2025 01:31

URI:

https://repository.upnjatim.ac.id/id/eprint/39802