Analisis Dampak Pandemi Covid-19 terhadap Realisasi Penerimaan PNBP pada KPKNL Pekanbaru

RADITYA, MUHAMMAD RAFI (2022) Analisis Dampak Pandemi Covid-19 terhadap Realisasi Penerimaan PNBP pada KPKNL Pekanbaru. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pandemi covid-19 yang muncul pada tahun awal tahun 2020 membuat aktivitas masyarakat dunia hingga sekarang terbatas. Aktivitas masyarakat yang terbatas disebabkan juga oleh aturan pemerintah yang bertujuan untuk menghambat laju penyebaran virus ini. Virus covid-19 sangat mempengaruhi aktivitas perekonomian yang menyebabkan pemerintah terpaksa harus melakukan revisi terhadap targettarget penerimaan pada APBN seperti penerimaan PNBP. Penelitian ini bertujuan untuk: 1) Mengetahui dampak pandemi covid-19 terhadap capaian realisasi penerimaan PNBP Lelang KPKNL Pekanbaru. 2) Mengetahui perbandingan capaian realisasi penerimaan PNBP Lelang KPKNL Pekanbaru sebelum pandemi covid-19, selama pandemi covid-19, dan pada masa new normal. 3) Mengetahui kendala dan strategi dalam pencapaian target realisasi PNBP Lelang pada KPKNL Pekanbaru. Metode pengumpulan data yang digunakan adalah metode studi lapangan yang dilakukan melalui dua cara, yaitu wawancara dan observasi. Penelitian ini merupakan penelitian kuantitatif dengan sampel yang digunakan adalah penerimaan PNBP dari layanan lelang pada KPKNL Pekanbaru periode Januari 2019 sampai dengan Desember 2021. Penelitian ini menggunakan uji ANOVA dan uji individu untuk menganalisis dampak pandemi covid-19 terhadap realisasi penerimaan PNBP dari layanan lelang. Dari penelitian ini dapat disimpulkan bahwa terdapat dampak covid-19 terhadap realisasi penerimaan PNBP dari Bea Lelang Batal sedangkan tidak terdapat dampak covid-19 terhadap jenis penerimaan PNBP dari Bea Lelang Penjual, Bea Lelang Pembeli, Bea Lelang Permohonan, dan PNBP Lainnya./ The COVID-19 pandemic that emerged in the early years of 2020 has limited the activities of the world community until now. Limited community activities are also caused by government regulations that aim to inhibit the spread of this virus. The COVID-19 virus greatly affects economic activity, causing the government to be forced to revise revenue targets in the state budget such as PNBP revenues. This study aims to: 1) Find out the impact of the Covid-19 pandemic on the achievement of the realization of PNBP receipts for the Pekanbaru KPKNL Auction. 2) Knowing the comparison of the achievements of the realization of PNBP receipts for the Pekanbaru KPKNL Auction before the Covid-19 pandemic, during the Covid-19 pandemic, and during the new normal period. 3) Knowing the obstacles and strategies in achieving the PNBP Auction realization target at the Pekanbaru KPKNL. The data collection method used is a field study method that is carried out in two ways, namely interviews and observations. This research is a quantitative study with the sample used is PNBP receipts from auction services at the Pekanbaru KPKNL for the period of January 2019 to December 2021. This study used the ANOVA test and individual tests to analyze the impact of the COVID-19 pandemic on the realization of PNBP receipts from auction services. From this study, it can be concluded that there is an impact of COVID-19 on the realization of PNBP receipts from Canceled Auction Duty while there is no impact of COVID-19 on the type of PNBP receipts from Seller Auction Duty, Buyer Auction Duty, Application Auction Duty, and Other PNBP.

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