ANALISIS PENGARUH EKSPOR DAN KEBIJAKAN DOMESTIC MARKET OBLIGATION BATUBARA TERHADAP PNBP MINERBA

TRESNA, MOCHAMAD FARHAN (2023) ANALISIS PENGARUH EKSPOR DAN KEBIJAKAN DOMESTIC MARKET OBLIGATION BATUBARA TERHADAP PNBP MINERBA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat ekspor batubara dan penerapan kebijakan Domestic Market Obligation (DMO) batubara terhadap penerimaan Pendapatan Negara Bukan Pajak (PNBP) dari sub sektor pertambangan mineral dan batubara (minerba). Tingginya fluktuasi PNBP sub sektor minerba di Indonesia merupakan tantangan yang dihadapi saat ini. Pemerintah perlu melakukan optimalisasi penerimaan PNBP minerba dengan mempertimbangkan manfaat dari kebijakan DMO batubara dalam memenuhi kebutuhan energi domestik, sambil memperhatikan potensi kerugian pendapatan PNBP minerba yang dapat hilang akibat pelaksanaan kebijakan tersebut. Selain itu, adanya potensi konflik kepentingan antara pemenuhan DMO dan kegiatan ekspor komoditas batubara juga merupakan isu yang perlu diperhatikan, termasuk bagaimana volume ekspor dapat mempengaruhi penerimaan PNBP minerba. Penelitian ini menggunakan metode analisis regresi linear berganda dengan variabel harga batubara internasional dan tarif royalti sebagai variabel kontrol. Variabel utama dalam penelitian ini adalah variabel kebijakan DMO, dengan menggunakan variabel dummy, serta tingkat volume ekspor batubara terhadap PNBP minerba sebagai variabel independen. Hasil penelitian ini menunjukkan bahwa penerapan kebijakan DMO Batubara tidak memberikan pengaruh yang signifikan terhadap PNBP Minerba. Sebaliknya, ekspor batubara memberikan pengaruh yang positif dan signifikan terhadap penerimaan PNBP Minerba. This research aims to analyze the influence of coal export levels and the implementation of the Domestic Market Obligation (DMO) policy on the Non-Tax State Revenue generated from the sub�sector of mineral and coal mining. The high fluctuation of Non-Tax State Revenue from the sub-sector of mineral and coal mining in Indonesia poses a current challenge. The government needs to optimize Non-Tax State Revenue from mineral and coal mining by considering the benefits of the coal DMO policy in meeting domestic energy needs while also being mindful of the potential loss of Non-Tax State Revenue due to the policy's implementation. Additionally, the potential conflict of interest between fulfilling the DMO and coal commodity export activities is an issue that needs attention, including how export volumes can impact Non-Tax State Revenue. This study employs a multiple linear regression analysis method with international coal prices and royalty rates as control variables. The primary variable in this research is the DMO policy variable, represented by a dummy variable, along with the level of coal export volume to Non-Tax State Revenue generated from the sub-sector of mineral and coal mining as the independent variable. The research findings indicate that the implementation of the Coal DMO policy does not significantly affect Non-Tax State Revenue from the sub-sector of mineral and coal mining. Conversely, coal exports have a positive and significant influence on Non-Tax State Revenue from the sub-sector of mineral and coal mining

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