ANALISIS REALISASI PENERIMAAN NEGARA BUKAN PAJAK PADA BADAN LAYANAN UMUM UNIVERSITAS PATTIMURA

Abstract

Non-Tax State Revenue (PNBP) stipulates that every government institution generating income from public service activities is required to remit such revenue to the state treasury as part of PNBP. PNBP plays a strategic role in supporting institutional operational financing and development. State universities, particularly those operating under the Public Service Agency (BLU) scheme, are among the contributors to PNBP. At Pattimura University, PNBP is derived from various activities, including educational service fees, asset management, research collaborations, and banking services. According to Government Regulation Number 23 of 2005, a BLU is defined as a government institution established to provide services to the public through the provision of goods and/or services without prioritizing profit generation. This study aims to analyze the realization of Non-Tax State Revenue (PNBP) at Pattimura University as a Public Service Agency by examining the level of target achievement, annual realization trends, and the contribution of each PNBP source. The research employs a quantitative descriptive method using documentation studies and interviews with relevant stakeholders, particularly financial management personnel. The findings indicate that PNBP realization at Pattimura University fluctuates annually but generally shows a positive trend, although challenges remain in governance practices and limitations in asset management and monitoring systems.