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This article discusses the urgency of reformulation of the function of the Board of Directors as an organ of persero company in carrying out the company's business activities to obtain profits that are further deposited to the state as non-tax state revenues. This research is normative research. The results of this study show that the transfer and guarantee actions carried out by Directors against persero's assets are one form of legally valid management as long as it is in accordance with the laws and regulations, its basic budget and the interests of persero. In order to achieve legal certainty, it is necessary to reformulate the function of the Board of Directors of Persero in the laws and regulations into the function of management, ownership and representing persero both in and in court as long as it is in accordance with the laws and/or articles of association of Persero.

Abstract Regional-based supervision is one of the strategies of the Directorate General of Taxes as the Indonesian tax authority to support the achievement of the national development priority agenda, optimal state revenues. The main objective of implementing regional-based supervision is to optimize state revenues and expand the tax base through increasing tax compliance and increasing tax potential. This study aims to find out how the implementation of regional-based supervision, the results of regional-based supervision, and the suitability of the results with the implementation objectives that have been mentioned as well as the constraints of region-based supervision in KPP Pratama Batu. Data was collected through interviews with account representatives of the KPP Pratama Batu and documentation. Furthermore, the research was conducted by combining qualitative methods and simple quantitative methods. The results showed that the regional-based supervision activities at KPP Pratama Batu were in accordance with the regulations although there were still some procedures that had not been fully implemented. Regional-based supervision is able to realize an increase in the formal compliance of corporate taxpayers in the form of reporting compliance, action compliance and increased revenue. However, regional-based supervision has not shown satisfactory results in terms of payment compliance, individual taxpayer reporting compliance, material compliance, tax potential exploration, and tax base. Furthermore, there are three obstacles in the implementation of regional-based supervision: differences in regional characteristics, challenges in the extensification of regional-based supervision and discrepancies in taxpayer data. Keywords : Compliance, Tax Base, Tax Revenue, Regional-based Supervision..   Abstrak Pengawasan berbasis wilayah merupakan salah satu strategi Direktorat Jenderal Pajak sebagai otoritas pajak Indonesia untuk mendukung pencapaian agenda prioritas pembangunan nasional yaitu penerimaan negara yang optimal. Tujuan utama penerapan pengawasan berbasis wilayah adalah mengoptimalkan penerimaan negara serta memperluas basis pajak melalui peningkatan kepatuhan kewajiban perpajakan dan peningkatan penggalian potensi pajak. Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan pengawasan berbasis wilayah, hasil pengawasan berbasis wilayah, dan kesesuaian hasil dengan tujuan penerapan yang telah disebutkan serta kendala pengawasan berbasis wilayah di KPP Pratama Batu. Pengumpulan data dilakukan melalui wawancara dengan account representatives KPP Pratama Batu dan dokumentasi. Selanjutnya, penelitian dilakukan dengan mengombinasikan metode kualitatif dan metode kuantitatif sederhana. Hasil penelitian menunjukkan bahwa kegiatan pengawasan berbasis wilayah di KPP Pratama Batu telah sesuai dengan regulasi meskipun masih terdapat beberapa prosedur yang belum dapat dilaksanakan sepenuhnya. Pengawasan berbasis wilayah mampu mewujudkan peningkatan kepatuhan formal wajib pajak badan berupa kepatuhan pelaporan, kepatuhan perbuatan dan peningkatan penerimaan. Akan tetapi, pengawasan berbasis wilayah belum menunjukkan hasil yang memuaskan pada sisi kepatuhan pembayaran, kepatuhan pelaporan wajib pajak orang pribadi, kepatuhan material, penggalian potensi, dan basis pajak. Lebih lanjut, terdapat tiga kendala dalam pelaksanaan pengawasan berbasis wilayah yaitu perbedaan karakteristik wilayah, tantangan dalam ekstensifikasi pengawasan berbasis wilayah, serta ketidaksesuaian data wajib pajak. Kata Kunci : Basis Pajak, Kepatuhan, Penerimaan Pajak, Pengawasan Berbasis Wilayah.

Abstract This study aims to determine the effect of the intensity of fixed assets, independent commissioners, and institutional ownership on tax avoidance in banking companies listed on the IDX. The research sample is 25 banking companies.  The results of this study indicate that the intensity of fixed assets and independent commissioners has no effect on tax avoidance, while institutional ownership has an influence on tax avoidance. This research was conducted to contribute to banking companies so as not to evade taxes, because it will have an impact on state revenues. Keywords:  Intensity Of Fixed Assets, Independent Commissioners, Institutional Ownership,   and Tax Avoidance

Tobacco is a national strategic commodity that contributes to state revenues and employment. The purpose of this research is to analyze tobacco farming income and to analyze farmers' perceptions regarding the policy of increasing excise tariffs on processed tobacco/cigarette taxes. The research method used is qualitative analysis with a descriptive analysis approach. The research was conducted in Suralaga District, East Lombok Regency. Suralaga sub-district was chosen because it is a sub-district that mostly cultivates tobacco commodities. Respondents used in this study were 30 respondent farmers. 15 farmers live in Bagik Payung Village, some 15 farmers live in Waringin Village. Both villages are tobacco farmers and are located in Suralaga District, East Lombok Regency. The results showed that tobacco farming in East Lombok Regency was declared feasible because based on the analysis, the farming experienced an income (profit) of Rp. 8,045,942/hectare/planting season with a farming feasibility level of 1.70> 1 (feasible category). Most farmers have the perception that the policy of increasing tobacco excise/cigarette tax aims to help the national economy through increasing state revenues, not to control the level of cigarette consumption. The local/central government has never socialized the increase in tobacco/cigarette excise. In addition, farmers also assume that the government has never provided assistance or compensation to farmers after the policy of increasing tobacco/cigarette excise. The increase in cigarette excise does not have a direct impact on the decline in the economic condition of farmers. The factors that have the most direct influence on farmers' income are uncertain weather conditions (climate change) and the determination of the selling price grade of tobacco harvests which is less transparent.

Purpose This paper aims to explain the implementation process of risk management (RM) practices as a trade facilitation initiative in a public organization undergoing public sector reform and modernization processes in Jordan. Design/methodology/approach The paper draws on the institutional theory and presents a qualitative case study of Jordan Customs (JC). It synthesizes an institutional isomorphism framework to interpret the interplay between the JC institutional environment and the JC RM practices. The data were collected and analyzed by using the triangulation of interviews, observations and documents. Findings The study findings reveal that JC has experienced institutional pressures that mobilize the emerging of RM as a managerial tool that contributes to facilitating international trade, improving state revenues and reducing the public budget deficit. To be internationally recognized, JC benchmark its RM practices with international practices recommended by International Agencies such as World Customs Organizations (WCO). The study concludes that RM practices have been tailored and aligned with the JC’s external and internal context and role and RM has been embedded as an integral part of all organizational processes including strategic and business planning, as well as all accounting change and management activities. The study finds that coercive, normative and mimetic pressures are the driving forces with coercive mechanisms being the most influential. Research limitations/implications This paper has important implications for practitioners, academics and students, as well as international donors especially U.S. Agency for International Development. It mainly depends on the analysis of documents and records to elucidate the development of RM, yet corroborated by interviews. It also uses a retrospective approach with interviewees being asked to describe, explain and reflect upon the events they had experienced during the JC change processes. Practical implications This paper significantly contributes to the scarce of knowledge that currently exists about RM in the public sector of developing countries and in particular “customs administrations.” It recognizes how the public sector in Jordan responded to the international community and WCO’s recommendation in implementing RM. Originality/value This study shows that JC’s experience of institutional pressures mobilized by the enactment of RM as a managerial tool that enabled a higher quality of custom services, trade facilitation, improvement of state revenues and a reduction of the state’s budget deficit.

AbstractMotor vehicles ownership through finance companies can be realized after going through a series of procedures before a notary and fiduciary registration office. However, this series of procedures are not done by finance companies in providing motor vehicle financing to consumers. Increasing consumer financing to the public for motor vehicles ownership should also increase the number of non-tax state revenues from fiduciary guarantees.The study purpose is to know the legal consequences for fiduciary recipients who did not register their fiduciary guarantees and to know the impact of unregistered fiduciary guarantees on non-tax state revenue (PNBP). The formulation of the problem in the research question is how the legal consequences for fiduciary recipients who do not register their fiduciary guarantees and how the impact of unregistered fiduciary guarantees on non-tax state revenue (PNBP). The research method used is descriptive qualitative normative legal research using secondary data. The study results found that fiduciary finance companies/recipients did not register their fiduciary guarantee, so they committed illegal acts by utilizing third parties to execute motorized vehicles that were not actually burdened with fiduciary guarantees. The executor's right to fiduciary recipient is legally flawed because he does not hold a fiduciary guarantee certificate as a result of not registering a motorized vehicle as a fiduciary guarantee. The impact on state finances because they were not registering motor vehicles as fiduciary guarantees at the fiduciary registration office resulting in non-tax revenue (PNBP) being not optimal for the state. Key words: fiduciary guarantees, motor vehicles, and nontax state revenues. AbstraksiKepemilikan kendaraan bermotor melalui perusahaan pembiayaan dapat diwujudkan setelah melalui serangkaian prosedural di hadapan notaris dan kantor pendaftaran fidusia. Namun, serangkaian prosedural ini tidak dilakukan oleh perusahaan pembiayaan dalam penyediaan pembiayaan kendaraan bermotor kepada konsumen. Peningkatan pembiayaan konsumen kepada masyarakat terhadap kepemilikan kendaraan bermotor seharusnya juga ikut meningkatkan jumlah penerimaan negara bukan pajak dari jaminan fidusia.Tujuan penelitian adalah untuk mengetahui akibat hukum bagi penerima fidusia yang tidak mendaftarkan jaminan fidusianya dan untuk mengetahui dampak jaminan fidusia yang tidak didaftarkan terhadap penerimaan negara bukan pajak (PNBP). Perumusan masalah dalam pertanyaan penelitian adalah bagaimana akibat hukum bagi penerima fidusia yang tidak mendaftarkan jaminan fidusianya dan bagaimana dampak jaminan fidusia yang tidak didaftarkan terhadap penerimaan negara bukan pajak (PNBP). Metode penelitian yang digunakan adalah penelitian hukum normatif yang bersifat deskriptif kualitatif menggunakan data sekunder. Hasil penelitian menemukan bahwa perusahaan pembiayaan/penerima fidusia yang tidak mendaftarkan jaminan fidusianya, sehingga mereka melakukan perbuatan melawan hukum dengan memanfaatkan pihak ketiga untuk mengeksekusi kendaraan bermotor yang sebenarnya tidak dibebani jaminan fidusia. Hak eksekutorial penerima fidusia cacat hukum karena tidak memegang sertifikat jaminan fidusia akibat tidak didaftarkannya kendaraan bermotor sebagai jaminan fidusia. Dampak bagi keuangan negara akibat dari tidak didaftarkannya kendaraan bermotor sebagai jaminan fidusia di kantor pendaftaran fidusia mengakibatkan tidak optimalnya penerimaan negara bukan pajak (PNBP) bagi negara. Kata kunci: jaminan fidusia, kendaraan bermotor dan penerimaan negara bukan pajak.

The year 2020 in Bhutan was dominated by the coronavirus pandemic, a decline in state revenues, and territorial claims by China. In 2019, Bhutan’s strong economy suggested that the country would graduate from the least developed country category in 2023. The economic impact of the coronavirus pandemic on the economy makes this less certain.

One of the sources of non-tax state revenues from the District Office of Religious Affairs comes from the marriage fees that are carried out outside the District Office of Religious Affairs, as stipulated in the Regulation of the Minister of Religious Affairs of the Republic of Indonesia Number 12 Year 2016. This Regulation of the Minister of Religious Affairs is applied in all District Offices of Religious Affairs in every City or Regency in Indonesia. The formulations of the problem investigated in this study were: (1) How was the Implementation of the Regulation of the Minister of Religious Affairs of the Republic of Indonesia Number 12 of 2016 concerning the Management of Non-Tax State Revenues on Marriage Fees or Reconciliation Outside the District Office of Religious Affairs in the District Offices of Religious Affairs in Bengkulu City?; (2) Was the marriage cost outside the District Office of Religious Affairs paid by the bride and groom outside the provisions of the Regulation of the Minister of Religious Affairs of the Republic of Indonesia Number 12 year 2016 concerning the Management of Non-Tax State Revenues on Marriage Fees or Reconciliation Outside the District Office of Religious Affairs can be classified as gratification acts y as regulated in Law of the Republic of Indonesia Number 20 year 2001 concerning Corruption Crimes?. The research method used to address these problems was the empirical juridical research method. The results of this study indicated that: (1) The regulation of the Minister of Religious Affairs Number 12 year 2016 concerning the Management of Non-Tax State Revenues on Marriage Fee and/or Reconciliation Outside the District Office of Religious Affairs, has been implemented at the District Offices of Religious Affairs of Bengkulu City, namely, in terms of the provisions for marriage fees, deposits and receipts, disbursements, uses and reporting. (2) Marriage Fees or Reconciliation Outside the District Office of Religious Affairs, especially in the case of the Headman, or the Head of the District Office  of Religious Affairs, or Officers who received money when carrying out services for the implementation of marriage contract counseling outside the District Office of Religious Affairs, cannot be classified as gratification acts as regulated in the Law of the Republic of Indonesia Number 20 Year 2001 regarding Corruption Crime.

The Iraqi budget before 2003 suffers from the actual deficit problem due to the decrease in the number of oil exports and the decrease in state revenues, but after 2003 and after the improvement of the financial situation of the country (increased state revenues) due to the lifting of the blockade on Iraq and the increase in the quantities of oil exported, the problem that the public budget suffers from is the deficit Planned from (2004-2018). Because of the dependence on oil revenues, it was noticed that in the case of increased oil prices, the state’s revenues increase, so the waste and spending in spending increases as happened in 2011 and 2012, and in the case of low oil prices, the state shrinks its expenditures, as happened in 2014 and increased The costs of the war against ISIS The state pursued austerity policy. Iraq also suffers in preparing the state’s general budget by relying on the traditional budget (budget for items), which has become inconsistent with the size of developments in spending and increasing current expenditures and weak investment expenditures. Therefore, the type of budget adopted by the country in preparing the public budget must change in order to improve the situation Country economy. In order to assist officials in preparing the general budget, through the relationship between the actual budget and the estimated budget, the actual and estimated expenditures were analyzed and the comparison between the actual and the planned based on the allocative efficiency indicators for the purpose of diagnosing deviations and addressing them by relying on laws in making estimates that are based on accurate scientific foundations.                                                         

The purpose of this study was to: 1) To determine the form of non-tax state revenues (non-tax) in the transfer of land rights under Act No. 9 in 2018 at the National Land Agency of Semarang. 2) To determine the barriers and solutions in implementing the collection of non-tax state revenues (non-tax) in the National Land Agency of Semarang In the transition of land rights. The data used this research is primary data, secondary data, and data that can support tertiary study, which is then analyzed by the method of empirical juridical approach in this research means is that in analyzing the problems made by combining the ingredients of the law (which is a secondary data) with the primary data collected in the field is about voting Non Tax Revenue Office Bada National Land Semarang city. This approach is implemented by conducting direct research of the respondents and narasumbr in the field with the aim to collect objective data, which is referred to as primary data.Based on the results of data analysis concluded that: 1)Lodging Tax State Revenue for the transfer-usually collected through intermediaries Deed Official Land (PPAT), although the edges remain submitted to the National Land Agency, and it could have been through a formula or a look of Value Zone Land is there, but at the time of calculation Land Deed official typically does not have any land value zone or commonly called Zoning Value of Land, it is estimated only through the ground's Value Zone only. Because all for the sake of security clien to avoid underpayment. And with the Non Tax Revenue This brings several benefits to the State, the institutions and the community itself. 2) With the non-tax state revenue has not run optimally, so there must be some rules and systems are modified so that it runs with optimal collection.Keywords: Non Tax Revenue; Transfer of Rights to Land; Buy and sell.