to Indonesian
In an effort to achieve the national goal as set forth in the Constitution of 1945, the government shall carry out governmental and national development activities. Therefore, the role of non-tax state-revenue in financing the said activities is important in promoting the nation's independence in financing the state and development.
The elucidation of Article 23 paragraph (2) of the Constitution of 1945, among other things, stresses that all acts burdensome to the people such as taxes and others must be stipulated by the law, namely with the approval of the House of People's Representatives. Therefore, non-tax state's revenue burdensome to the people must also be based on the law.
In line with the intensification of national development in all areas, there are many kinds of non-tax state's revenue. Taxation revenue encompass revenue originating in the income tax, the value added tax and the sales tax on luxury goods, import duties, excise, the land and building tax, stamp duties, fees for the acquisition of title over land and building, and other revenue regulated in the taxation laws.
In addition, state's revenue originating in natural oil and gas, in which there are elements of taxes and royalties, shall be treated as taxation revenue, in view of the more dominant role of the tax element.
Therefore, the definition of non-tax state's revenue as formulated in this law shall encompass all central government's revenue outside the said taxation revenue.
The prevailing provisions of the laws as the basis for the establishment and management of non-tax state's revenue encompass many kinds and levels of regulations so that they have not fully reflected legal certainty. The great number and variety of regulations shall also result in disorder and complexity in the management of non-tax state's revenue.
Therefore, it is now time to establish a law on non-tax state's revenue. Prior to the issuance of a new law on treasury as a substitute for Indische Comptabiliteitswet (Statute Book No. 448/1925), the provision related to the system of treasury regulated in Indische Comptabiliteitswet (Statute Book No. 448/1925) as already several times amended and supplemented, the latest by Law No. 9/1968, shall continue to be made a material for consideration.
With the principles of legal certainty, justice and simplicity being firmly upheld, the direction and the objective of the formulation of the law on non-tax state's revenue shall be as follows:
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Clause a
The types of revenue included in the group of revenue originating in the management of state's funds are among others giro service revenue, development budget balance and routine budget balance.
Clause b
The types of revenue included in the group of revenue originating in the utilization of natural resources are among others royalties in the fishery area, royalties in the forestry area and royalties in the mining area. Particularly with respect to the revenue from natural oil and gas, although pursuant to Law no. 8/1971 on state owned natural oil and gas mining companies these revenue contain a royalty element, the revenue which are the government's portion from natural oil and gas shall not be included in the type of non-tax state's revenue because these revenue contain a lot of taxation elements.
Clause c
The types of revenue categorized as revenue resulting from the management of separated state's assets, among others, dividends, the government's portion of profits, revolving development funds and the proceeds of the sales of shares controlled by the government.
Clause d
The types of revenue categorized as revenue from services provided by the government, among others, education, health, training, the granting of patents, trademarks and copyrights, the granting of visas and passports and the management of non-separated government's assets.
Clause e
The types of revenue categorized as revenue based on court rulings, among others, the auction of goods seized by the state and fines.
Clause f
The grants as meant in this Article 2 sub-article (1) letter f shall be state's revenue in the form of grants and or donation constituting the rights of the government, from at home and abroad and from either the private sector or the government. Grants in kind, among others, which shall directly be used for an emergency situation such as a natural disaster or a plague shall not be recorded in the state's budget of revenues and expenditures.
Clause g
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The types of non-tax state's revenue stipulated in a government regulation as meant in this sub-article shall be brought up by the government to the House of People's Representative of the Republic of Indonesia in the context of a discussion on and the drawing up of a bill on the state's budget of revenues and expenditures.
The types of non-tax state's revenue stipulated in a government regulation as meant in this sub-article shall be brought up by the government to the House of People's Representative of the Republic of Indonesia in the context of a discussion on and the drawing up of a bill on the state's budget on revenues and expenditures.
The tariffs of the types of non-tax state's revenue must be stipulated with the most conscientious consideration because these shall be burdensome to the community. The consideration over the impact of their imposition on the community and their business activities and the cost that the government shall have to bear with respect to the provision of services, and the regulation by the government directly linked with the types of non-tax state's revenue concerned and the aspect of justice shall be aimed at ensuring that the burden which the community shall be obligated to bear shall be proper, give a chance for profit making or not hamper the business activities carried out by the community.
The tariffs of the types of non-tax state's revenue stipulated in a government regulation as meant in this sub-article shall be brought up by the government to the House of People's Representatives of the Republic of Indonesia in the context of a discussion on and the drawing up of a bill on the state's budget of revenues and expenditures.
Referred to as the state's cash shall be the current account for the deposit of the state's money, which is opened and stipulated by the minister in order that it may accommodate all revenue and spending of the state, and which is booked at any time within 1 (one) budget year and shall be accounted for in the state's budget of revenues and expenditures.
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The use of the word "may" in this sub-article is that if the law has not appointed a government agency to collect or receive outstanding non-tax state's revenue, the minister needs to appoint a government agency for the said purpose.
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In this case the sanction shall be imposed on the official of the government agency concerned as an official performing the task.
Referred to as the prevailing laws shall be, among others, Government Regulation No.30/1990 on the discipline of civil servants and Law No. 3/1971 on the eradication of the criminal acts of corruption.
The presentation of a plan of and a report on the realization of non-tax state's revenue shall be aimed an ensuring that the management of non-tax state's revenue shall be planned and orderly. The plan shall be presented at least once in a budget year. A report on realization shall be presented at least twice in 1 (one) budget year.
Matters regulated by virtue of a government regulation shall encompass among other things the materials reported and the time in which the plan and or the report on realization is presented.
This provision is aimed at providing certainty about the allocation of funds for certain activities linked with the types of non-tax state's revenue. The funds which may be allocated shall be the funds from the types of non-tax state's revenue linked with the said certain activities. The funds from the said allocation can be used only by the government agency or the unit generating the non-tax state's revenue concerned. The said non-tax state's revenue shall be used selectively and the revenue shall be used only after the provisions in Articles 4 and 5 have been fulfilled. The said non-tax state's revenue shall be used after a proposal for the said use has been submitted to the minister.
Clause a
In this case, the activities shall include among other things research and development of technology in agriculture and mining areas.
Clause b
In this case, the activities shall include among other things hospital services and services rendered by medical centers.
Letter c: .
In this case, the activities shall include among other things the activities of universities and job-training centers.
Clause d
In this case, the activities shall include among other things those in the context of fostering of and supervision over the implementation of legal provisions and the granting of rights over intellectual property.
Clause e
In this case, the activities shall include among other things the provision of services related to consultancy, analysis, environmental quality testing and monitoring, cloud-seeding, testing of food contamination caused by radiation.
Clause f
In this case, the activities shall include among other things the conservation of forestry and fishery financial sources.
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The system of collection of non-tax state's revenue shall have its own kind and characteristic and may be divided into two categories in connection with the determination of the amounts of outstanding non-tax state's revenue, namely the determination by a government agency or self-assessment by the payer.
As for the type of non-tax state's revenue which become outstanding before the payer enjoy a benefit from the government activities, such as the granting of patents and the provision of educational services, the determination of the amounts of outstanding non-tax state's revenue in this case shall be stipulated by a government agency. However, in the event that the non-tax state's revenue that the payer shall have to pay becomes outstanding after the payer has enjoyed the benefit, such as the utilization of natural resources, the determination of the amounts of outstanding non-tax state's revenue may be left to the payer concerned in the framework of self-assessment.
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As for the payers for the types of non-tax state's revenue as meant in Article 9 sub-article (2), they may subject to a correction in the form of a decision by the government agency as meant in Article 6 sub-article (1) and related to the non-tax state's receipt concerned in order that an accurate and correct amount shall be obtained. The right to issue this decision shall be granted to the government agency concerned with a certain time limit in order that legal certainty may be given regarding the collectible outstanding non-tax state's revenue.
In the event that there is an indication that a payer commits a criminal act in the area of non-tax state's revenue, a government agency may still make a decision for the payer concerned on the amounts of outstanding non-tax state's revenue without considering the expiration period
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A government agency may give its approval for the installment or postponement of the payment of outstanding non-tax state's revenue after obtaining a written approval from the minister.
Matters regulated in this government regulation are among other things a decision on the period of being in debt, the time of payment, the activities of a government agency in collection and or receiving and depositing.
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In this case the inspection is intended to put to the test obedience in the fulfilment of obligations pursuant to the laws on non-tax state's revenue and in the framework of enforcing the said laws. Referred to as an authorized government agencies shall be the Agency for Supervision over Finance and Development while the State's Audit Agency can still undertake supervision and audit pursuant to the prevailing laws.
The inspection in this case is carried out in the framework of implementing internal supervision and with a view to putting to the test obedience in the fulfilment of obligations pursuant to the laws on non-tax state's revenue and in the framework of enforcing the said laws. Referred to as an authorized government agency shall be the Agency for Supervision over Finance and Development, while the State's Audit Agency can still undertake supervision and audit pursuant to the prevailing laws.
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Notes, documents and additional information shall be very much needed to obtain correct and accurate outstanding non-tax state's revenue so that neither the payer nor the government should sustain any losses.
Referred to as the prevailing laws shall be among other things Government Regulation No. 30/1980 on the discipline of civil servants.
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Referred to as other parties in this sub-article shall be, among other things, banks, public accountants and notaries.
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In this case the government agency shall determine the amount of outstanding non-tax state's revenue on the basis of the result of an inspection.
A fine shall be imposed from the time when outstanding non-tax state's revenue become due for collection and part of a month shall be calculated as 1 (one) month. To become due refers to the time when outstanding non-tax state's revenue must be paid pursuant to the prevailing laws.
The fine shall be calculated from the time when the outstanding non-tax. state's revenue become due for payment up to the time when these outstanding non-tax state's revenue have been paid, but the period must not exceed 24 (twenty-four) months.
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If it turns out that there is a difference between the amount of outstanding non-tax state's revenue calculated by the payer and that determined by a government agency on the basis of the result of audit on the amount of outstanding non-tax state's revenue, the payer may file an objection to the decision on the said outstanding non-tax state's revenue.
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A decision on an objection being final in nature means that the said decision constitutes the final administrative decision made by a state's administration official. Therefore, if a payer thinks that his interest is harmed by the said decision, the person concerned may file a lawsuit to the state's administrative high court.
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Matters regulated in this government regulation shall be among other things the procedure for the filing of an objection, such as the time for the filing of an objection or the reasons for the filing of an objection.
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To prevent the recurrence of a criminal act in the area of non-tax state's revenue, the perpetrator repeating the said criminal act shall be subject to a heavier penalty.
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The adjustment as meant in this sub-article (3) shall be implemented as soon as possible and must already be totally completed at the latest 5 (five) years as from the enforcement of this law.
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SUPPLEMENT TO THE STATUTE BOOK OF THE REPUBLIC OF INDONESIA NO.3687
No.20/1997