Reconstruction of Utilization Arrangements for the State Assets in the Form of Land to Increase Non-Tax State Revenue

Iwan Victor Leonardo Sitindaon; Febrian Febrian; Ridwan Ridwan; Iza Rumesten

doi:10.47268/sasi.v28i2.938

Reconstruction of Utilization Arrangements for the State Assets in the Form of Land to Increase Non-Tax State Revenue

Iwan Victor Leonardo Sitindaon⁽¹⁾, Febrian Febrian⁽²⁾, Ridwan Ridwan⁽³⁾, Iza Rumesten⁽⁴⁾

(1) Faculty of Law Sriwijaya University, Palembang, Indonesia
(2) Faculty of Law Sriwijaya University, Palembang, Indonesia
(3) Faculty of Law Sriwijaya University, Palembang
(4) Faculty of Law Sriwijaya University, Palembang
email

Corresponding Author

Abstract

Introduction: Article 33 of the 1945 Constitution of Republic Indonesia mandates the urgency of optimizing the management of state assets, whether in the management of controlled state assets, owned state assets, or separated state assets for improving the maximum benefit of the prosperity of the folk to create a prosperous state (welfare state). One form of owned state wealth is referred to as State Property/Assets (hereinafter abbreviated as BMN).

Purposes of the Research: The author is interested in writing this article because there are still many BMN that are indicated to be vacant, neglected, and not used optimally, whereas this optimization of BMN is able to make a positive contribution to PNBP. This thing must be supported by strict and definite regulations about the management and utilization of BMN.

Methods of the Research: The research methodology used in this study is legal research with a normative juridical study using a statutory approach and this theoretical concept uses several legal materials to support the data and theory.

Results of the Research: The utilization of BMN in the form of land has not been optimal due to: the approval of the utilization of BMN by the Property Manager is not immediately followed up with a utilization agreement by a third party on the grounds that the utilization rate is still high; there is no regulation that regulates the objections of the fair value of BMN that will be utilized; the application of sanctions is not firm and there are articles on the management and utilization of BMN which are vague (vage normen).

Keywords

Reconstruction; Utilization; State Property; Assets; PNBP

DOI

10.47268/sasi.v28i2.938

Published

2022-06-30

How To Cite

APA: Sitindaon, I.V., Febrian, F., Ridwan, R., & Rumesten, I. (2022). Reconstruction of Utilization Arrangements for the State Assets in the Form of Land to Increase Non-Tax State Revenue. SASI, 28(2), 268-278. DOI: https://doi.org/10.47268/sasi.v28i2.938.

IEEE: I.V. Sitindaon, F. Febrian, R. Ridwan, and I. Rumesten, "Reconstruction of Utilization Arrangements for the State Assets in the Form of Land to Increase Non-Tax State Revenue", SASI, vol. 28, no. 2, pp. 268-278, Jun. 2022. Accessed on: Nov. 23, 2024. [Online]. Available DOI: https://doi.org/10.47268/sasi.v28i2.938

Harvard: Sitindaon, I.V., Febrian, F., Ridwan, R., and Rumesten, I., (2022). "Reconstruction of Utilization Arrangements for the State Assets in the Form of Land to Increase Non-Tax State Revenue". SASI, Volume 28(2), pp. 268-278. [Online]. Available DOI: https://doi.org/10.47268/sasi.v28i2.938 (Accessed on: 23 November 2024)

Chicago: Sitindaon, Iwan Victor Leonardo, Febrian Febrian, Ridwan Ridwan, and Iza Rumesten. "Reconstruction of Utilization Arrangements for the State Assets in the Form of Land to Increase Non-Tax State Revenue." SASI 28, no. 2 (May 7, 2022): 268-278. Accessed November 23, 2024. doi:10.47268/sasi.v28i2.938

Vancouver: Sitindaon IV, Febrian F, Ridwan R, Rumesten I. Reconstruction of Utilization Arrangements for the State Assets in the Form of Land to Increase Non-Tax State Revenue. SASI [Internet]. 2022 Jun 30 [cited 2024 Nov 23];28(2):268-278. Available from: https://doi.org/10.47268/sasi.v28i2.938

MLA 8th: Sitindaon, Iwan Victor Leonardo, Febrian Febrian, Ridwan Ridwan, and Iza Rumesten. "Reconstruction of Utilization Arrangements for the State Assets in the Form of Land to Increase Non-Tax State Revenue." SASI, vol. 28, no. 2, 7 May. 2022, pp. 268-278, doi:10.47268/sasi.v28i2.938. Accessed 23 Nov. 2024.

BibTeX:

@article{SASI938,
		author = {Iwan Sitindaon and Febrian Febrian and Ridwan Ridwan and Iza Rumesten},
		title = {Reconstruction of Utilization Arrangements for the State Assets in the Form of Land to Increase Non-Tax State Revenue},
		journal = {SASI},
		volume = {28},
		number = {2},
		year = {2022},
		keywords = {Reconstruction; Utilization; State Property; Assets; PNBP},
		abstract = {Introduction: Article 33 of the 1945 Constitution of Republic Indonesia mandates the urgency of optimizing the management of state assets, whether in the management of controlled state assets, owned state assets, or separated state assets for improving the maximum benefit of the prosperity of the folk to create a prosperous state (welfare state). One form of owned state wealth is referred to as State Property/Assets (hereinafter abbreviated as BMN).Purposes of the Research: The author is interested in writing this article because there are still many BMN that are indicated to be vacant, neglected, and not used optimally, whereas this optimization of BMN is able to make a positive contribution to PNBP. This thing must be supported by strict and definite regulations about the management and utilization of BMN.Methods of the Research: The research methodology used in this study is legal research with a normative juridical study using a statutory approach and this theoretical concept uses several legal materials to support the data and theory.Results of the Research: The utilization of BMN in the form of land has not been optimal due to: the approval of the utilization of BMN by the Property Manager is not immediately followed up with a utilization agreement by a third party on the grounds that the utilization rate is still high; there is no regulation that regulates the objections of the fair value of BMN that will be utilized; the application of sanctions is not firm and there are articles on the management and utilization of BMN which are vague (vage normen). },
				issn = {2614-2961},		pages = {268--278}			doi = {10.47268/sasi.v28i2.938},
				url = {https://fhukum.unpatti.ac.id/jurnal/sasi/article/view/938}
		}

RefWorks:

Citation format: Download Citation:

Journal Article

Adam Setiawan, “Eksistensi Lembaga Pengawasan Pengelolaan Keuangan Negara”, Jurnal Hukum dan Pembangunan, Universitas Indonesia, Vol. 49 Number 2, April-June 2019

Amtiran and Molidya, Pengelola Keuangan Negara, Jurnal of Management (SME’s) Vol. 12, Number 2, 2020

Fatimah Al Zahra, Melacak Landasan Hukum Pengelolaan Aset Tanah Negara melalui Konsep Bank Tanah, Vol. 12 Number 2 December 2017

Feldha Shastiana Putri, Optimalisasi Pemanfaatan Sewa Barang Milik Negara Untuk Meningkatkan Penerimaan Negara Bukan Pajak, Jurnal Ilmu dan Riset Akuntansi Number 1 Volume 9, 1 January 2020

Joni Emirzon, Kode Etik dan Permasalahan Hukum Jasa Penilai Dalam Kegiatan Bisnis di Indonesia, Jurnal Manajemen & Bisnis Sriwijaya Vol. 3, Number 5, June 2005

Rahmat Ramadhani, Perjanjian Build, Operate and Transfer (BOT) Lapangan Merdeka Medan Dalam Pandangan Hukum Administrasi Negara dan Hukum Bisnis, De Legalata, jurnal Ilmu Hukum Fakultas Hukum Umsu, Volume IV Number 2, July-December 2019

Slamet Suhartono, Hukum Positif Problematik Penerapan dan Solusi Teoritiknya, Journal of Legal Sciences Volume 15 Number 2, August 2019 – January 2020

Book

Doinikus Rato, Filsafat Hukum Mencari: Memahami dan Memahami Hukum, Yogyakarta, Laksbang Pressindo, 2010.

Sidharta, Moralitas Profesi Hukum: Suatu Tawaran Kerangka Berpikir, Refika Aditama, Bandung, 2006.

Thesis, Web Page, and Others

Andi Risma, Pemanfaatan Barang Milik Negara Idle Dalam Bentuk Sewa Menyewa Sebagai Upaya Penerimaan Negara Bukan Pajak, Program Doktor Ilmu Hukum Pascasarjana Fakultas Hukum Universitas Hasanuddin, Makassar, 2017.

Firmansyah, Rekonstruksi Pembuktian Unsur Merugikan Keuangan Negara Dalam Tindak Pidana Korupsi di Indonesia, Program Doktor Ilmu Hukum Fakultas Hukum Universitas Sriwijaya, Palembang, 2021.

I Made Kantikha, Perjanjian Bangun Guna Serah Sebagai Bentuk Kerjasama Pemanfaatan Tanah Aset Negara Oleh Tentara Nasional Indonesia, Program Studi Doktor Ilmu Hukum Universitas Jember, Jember, 2018.

Jarman Diar, Analisis Sistem Penatausahaan Barang Milik/Kekayaan Negara (BMKN) Pada Kantor Wilayah Depertemen Kesehatan Propinsi Sumatera Barat Tahun 2010, Universitas Indonesia, Jakarta, 2010.

Full Text: PDF