This study analyzes the causes of lost state revenue from Non-Tax State Revenue (PNBP) from Forest Area Use (PKH) for mining, estimated at IDR 20.4 trillion per year. The study identifies weaknesses in the PNBP collection system due to regulatory and administrative issues, leading to difficulties in billing, calculation, payment, reporting, and oversight. This contributes to forest degradation and deforestation, and reduces the government's fiscal capacity to oversee mining activities. Therefore, this study proposes improvements to the PNBP collection system through establishing a clear baseline, improving calculation and payment oversight, and strengthening compliance to optimize state revenue and reduce negative environmental impacts.
This study examines the causes of lost state revenue from PNBP (Non-Tax State Revenue) from Forest Area Use (PKH) for mining, which plays a crucial role in the forestry sector. In 2012, PNBP from PKH mining contributed approximately 121 TP3T of the total PNBP from the forestry sector, yet there is a potential for lost revenue of up to 20.4 trillion rupiah per year. This phenomenon indicates a mismatch between potential and realized state revenue, caused by weaknesses in the PNBP collection system, such as at the billing and monitoring stages.
This loss of state revenue also contributes to forest degradation and deforestation. According to Forest Watch Indonesia, mining activities in forest areas cause significant forest damage, with approximately 701 TP3T of damage caused by mining activities. Furthermore, suboptimal implementation of reclamation and revegetation obligations also worsens environmental conditions. The government needs to improve fiscal capacity to more effectively monitor and address the negative impacts of the mining PKH (Family Rehabilitation Program).
This study aims to quantify potential PNBP losses, analyze their causes, and formulate policy recommendations to optimize the PNBP collection system. These improvements include regulatory overhauls, payment obligation calculations, payment processes, and compliance monitoring to increase state revenue and minimize negative impacts on forests.
