Penerapan Asas Kepastian Hukum dalam Pemungutan Penerimaan Negara Bukan Pajak di Perusahaan Tambang Panas Bumi

Muhammad Alghifari Kusumawardany

doi:10.25134/savana.v2i02.781

Authors

Muhammad Alghifari Kusumawardany Fakultas Hukum, Universitas Kuningan, Indonesia

DOI:

https://doi.org/10.25134/savana.v2i02.781

Keywords:

Geothermal, Non-Tax State Revenue, General Principles of Good Governance

Abstract

The purpose of this study is to find out about the regulation of non-tax state revenue in geothermal mining companies and the implementation of the General Principles of Good Governance in the collection of Non-Tax State Revenue in geothermal mining companies. The method used in this study is normative juridical where the author collects literature sources and applicable laws and regulations. The results of this study are the regulation of non-tax state revenue regulated by Law Number 9 of 2018 concerning Non-Tax State Revenue which ensures and maintains the scope of non-tax revenue coverage, namely PNBP, so that it is in accordance with the package of Laws in the field of State Finance and also realizes good governance and there are still government officials who do not comply with the regulations with real evidence in the case study in the decision number: 90 / G / 2018 / PTUN-JKT that the official did not apply the principle of legal certainty in the collection of non-tax state revenue, thus causing losses for business actors. The conclusion of this study is that abundant natural resources, especially geothermal, can make a good contribution to the development of the country as long as the management is carried out by the state through instruments the government complies with applicable regulations.

References

Anggoro, F N. “Revitalisasi Asas-Asas Umum Pemerintahan Yang Baik Untuk Mewujudkan Birokrasi Yang Berkelas Dunia.” Kybernan: Jurnal Studi Kepemerintahan 5, no. 1 (2022): 73–79.

Budiman, Rafi. “Analisis Cadangan Bahan Tambang Batuan Andesit Guna Bahan Baku Konstruksi.” Jurnal Teknik Sipil dan Lingkungan (Teksling) 4, no. 1 (2025): 28–37.

Defrizal, Defrizal, Zaenal Muttaqien, and Rudi Kurniawan. “Kepastian Hukum Wilayah Kerja Pengusahaan Panas Bumi Ex Kontrak Operasi Bersama Dieng Dan Patuha Dalam Kerangka Perizinan Panas Bumi Di Indonesia.” Jurnal Hukum PRIORIS 11, no. 1 (December 2023): 35–57.

Goni, Christine, Roy V Karamoy, and Altje Agustin Musa. “Aspek Hukum Tanggung Jawab Pemerintah Daerah Terhadap Pemberdayaan Masyarakat Lingkar Usaha Tambang.” Jurnal Nuansa Akademik 10, no. 2 (2025): 553–564.

Hakim, Auzan Fildzah, and Et Al. “Potensi Dan Pemanfaatan Energi Panas Bumi Di Indonesia.” Indonesian Journal of Conservation 8, no. 01 (2023): 93–102.

Judge, Zulfikar, and Elfina. “Kepastian Hukum Jaminan Investasi Energi Terbarukan Panas Bumi Dalam Pengembangan Energi Di Indonesia.” Jatijajar Law Review 2, no. 2 (2023): 82–98.

Lestari, Maylyndha Marlina. “Penerapan Prinsip-Prinsip Hukum Tata Negara Dalam Membangun Pemerintahan Yang Baik (Good Governance).” PESHUM: Jurnal Pendidikan, Sosial dan Humaniora 4, no. 2 (2025): 3639–3648.

Randrikasari, Octaviana, Putri Oktariani, and Noviana Islamiyah. “Strengthening Indonesia’s Nickel Downstream Industry through Green Energy- Based Smelter Technology.” Jurnal Pengelolaan Lingkungan Pertambangan 2, no. 1 (2025): 35–46.

Rifai, Muhtar, Ansar Tutu, Zainal Abidin Sahabuddin, and Anton Imam Santosa. “Peningkatan Penerimaan Negara Bukan Pajak Melalui Pengelolaan Barang Milik Negara Kementerian Pertahanan.” Citizen : Jurnal Ilmiah Multidisiplin Indonesia 2, no. 1 (2022): 173–182.

Salamiah, Salamiah, and Fathan Ansori. “Implikasi Yuridis Pengembalian Kerugian Keuangan Negara Atas Penyalahgunaan Dana Desa.” Al Adl: Jurnal Hukum 17, no. 2 (2025): 69–85.

Sari, Hikma Dian. “Asas Dan Fungsi Pemerintahan: Implementasi Asas-Asas Umum Pemerintahan Yang Baik (AAUPB) Serta Fungsi Pemerintahan Dalam Pelayanan Publik.” Universitas Muhammadiyah Sidenreng Rappang (2022): 20.

Soimin, Sioimin, Azzahra Kusumadhani, and Thoriq Toufiqurrahman. “Kesesuaian Asas Umum Pemerintahan Yang Baik Untuk Optimalisasi Pelayanan Publik.” EduLaw : Journal of Islamic Law and Yurisprudance 5, no. 2 (2023): 27–35.

Sugiharti, Dewi Kania, Ghani Satria Hartanto, Indri Yuliafitri, and Shafinar Ismail. “The Function of Taxes in Realizing the Welfare of the People and Environmental Protection.” Jurnal IUS Kajian Hukum dan Keadilan 13, no. 3 (2025): 45–53.

Suniaprily, Firstnandiar Glica Aini, and Suharno. “Pertanggungjawaban Diskresi Pemerintah Dan Hubungannya Dengan Asas Umum Pemerintahan Yang Baik (AUPB) Menurut Undang-Undang Nomor 30 Tahun 2014 Tentang Administrasi Pemerintahan.” Hukum Tata Negara dan Pidana 02, no. 1 (2023): 32–46.

Susanto, Lutfi Arif. “Teori Hukum Dalam Sistem Hukum Di Indonesia.” SANGAJI : Jurnal Pemikiran Syariah dan Hukum 8, no. 2 (2024): 199–212.

Tri Sulistianing Astuti, Universitas Islam Internasional Indonesia, and Mahkamah Konstitusi Luthfi Widagdo Eddyono. “Dinamika Pengaturan Dan Kepastian Hukum Kewenangan Pemerintah Pusat Atas Pengelolaan Pemanfaatan Tidak Langsung Panas Bumi.” Rechts Vinding 11, no. 91 (2022).