A ANALYSIS OF THE INFLUENCE OF THE NUMBER OF SERVICE FILE SUBMISSIONS FOR THE RP0.00 TARIFF AND INFLATION ON NON-TAX STATE REVENUE (NTSR) PERFORMANCE AT THE MINISTRY OF AGRARIAN AFFAIRS AND SPATIAL PLANNING/NATIONAL LAND AGENCY

English

Authors

  • Latif Sholichin Kementerian Keuangan, Universitas Terbuka
  • Prabawa Eka Soesanta Progdi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Terbuka Indonesia
  • Lela Nurlaela Wati

Abstract

This study is motivated by the need to improve the accuracy of planning and forecasting Non‑Tax State Revenue (NTSR) within the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency, particularly because sectoral policy dynamics and macroeconomic conditions often influence revenue patterns. Previous research has generally focused on the technocratic aspects of NTSR management without thoroughly examining how service policies—especially services with a tariff of Rp0.00—interact with macroeconomic variables. To fill this gap, the present study aims to analyze the effect of the volume of applications for Rp0.00‑tariff services, as a representation of sectoral policy, and inflation as a macroeconomic indicator, on NTSR performance. The research employs a Sequential Explanatory Mixed Methods design, beginning with a quantitative time‑series analysis for the period 2018–2023 using multiple linear regression, followed by semi‑structured interviews to provide deeper explanations for the numerical findings. The results indicate that Rp0.00‑tariff services have a significant impact on NTSR performance, while inflation does not exert a meaningful influence. Qualitative evidence confirms that the Rp0.00 tariff policy functions as a catalyst for demand for derivative land services, whereas inflationary pressures do not affect the public’s propensity to apply for land‑related services.

References

Afonso, A., & Leal, F. S. (2022). Fiscal episodes in the Economic and Monetary Union: Elasticities and non-Keynesian effects. International Journal of Finance and Economics, 27(1), 571–593. https://doi.org/10.1002/ijfe.2169

Agustina, S., Susetyo, D., & Yunisvita, Y. (2019). Pengaruh PDRB perkapita, jumlah wajib pajak dan inflasi terhadap penerimaan Pajak Bumi dan Bangunan (PBB) di Provinsi Sumatera Selatan. Jurnal Ekonomi Pembangunan, 14(1), 22–30. https://doi.org/10.29259/jep.v14i1.8772

Alami, Y., El Idrissi, I., Bousselhami, A., Raouf, R., & Boujettou, H. (2022). Macroeconomic impacts of fiscal shocks on the Moroccan economy: a disaggregated SVAR analysis. Journal of Business and Socio-Economic Development, 2(2), 137–152. https://doi.org/10.1108/JBSED-08-2021-0112

Alifah, N. Y. N., & Sari, D. (2023). Pengaruh Tingkat Inflasi Dan Jumlah Wajib Pajak Terhadap Realisasi Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Pada Kota Bandung Periode 2014-2021. Journal of Economic, Bussines and Accounting (COSTING), 6(2). https://doi.org/10.31539/costing.v6i2.5001

Amelia, Y. N., Sinaga, Y. F., & Hernawati, E. (2022). Pengaruh PNBP Berupa Biaya Administrasi Pengurusan Piutang Negara Dan Bea Lelang Pada PNBP KPKNL Bandung. Jurnal Sekuritas (Saham, Ekonomi, Keuangan Dan Investasi), 5(2), 117. https://doi.org/10.32493/skt.v5i2.12717

Angeli, A., Lattarulo, P., Palmieri, E., & Pazienza, M. G. (2023). Tax evasion and tax amnesties in regional taxation. Economia Politica. https://doi.org/10.1007/s40888-023-00297-9

Barnes, B. R. (2019). Transformative mixed methods research in South Africa: In Transforming Research Methods in the Social Sciences (pp. 303–316). Wits University Press. https://doi.org/10.18772/22019032750.24

Benner, M., & Thomasson, A. (2025). Navigating hybrid governance: a longitudinal comparison of university reforms in Denmark and Sweden. International Journal of Educational Management, 1–15. https://doi.org/10.1108/ijem-09-2024-0604

Buthelezi, E. M. (2025). Assessing the impact of fiscal consolidation uncertainty on South Africa’s foreign debt. Journal of Economic Studies, 52(9), 111–145. https://doi.org/10.1108/JES-05-2024-0340

Cimini, R., Coronella, L., & Mechelli, A. (2024). Governmental reforms and earnings management: examining their influence during a crisis. Management Decision, 63(13), 28–45. https://doi.org/10.1108/MD-10-2023-2026

Dahal, A. K. (2021). Forecasting and Measuring The Impact on Non-Tax Revenue of Its Principal Determinants in Nepal. Journal of Accounting and Taxation, 1(1), 43–54. https://doi.org/10.47747/jat.v1i1.463

Divina, V., Cahyadini, A., & Ramli, T. S. (2023). Regulasi Penetapan Nilai Nol Rupiah Atau Nol Persen Untuk Penerimaan Negara Bukan Pajak Terhadap Hak Paten Pada Era Society 5.0. Acta Diurnal Jurnal Ilmu Hukum Kenotariatan Dan Ke-PPAT-An, 7(1). https://doi.org/10.23920/acta.v7i1.1696

Efendi, R., Muawanah, U., & Setia, K. A. (2022). Stewardship Theory di antara hubungan corporate risk, kompensasi eksekutif, karakteristik eksekutif, dan kepemilikan saham pemerintah terhadap tax avoidance. Jurnal Ekonomi Modernisasi, 18(1). https://doi.org/10.21067/jem.v18i1.6575

Fitri, N., Arfah, A., & Zakaria, J. (2020). Pengaruh Nilai Tukar Rupiah, Suku Bunga dan Tingkat Inflasi Terhadap Penerimaan Pajak di Kota Makassar. https://doi.org/10.33096/paradoks.v3i1.459

Hapsari, I., & Hardiningsih, P. (2022). Optimalisasi Penerimaan Di Era Reformasi Pajak: Ekstensifikasi Berbasis Penguasaan Wilayah Dengan Pemoderasi Tax Base. Jurnal Akuntansi Dan Auditing, 17(2). https://doi.org/10.14710/jaa.17.2.10-32

Hayati, D. V. dan B. (2020). Analisis Pengaruh Jumlah Wisatawan, Jumlah Kamar Terjual, PDRB Perkapita, dan Inflasi Terhadap Realisasi Penerimaan Pajak Hotel Kota Semarang Tahun 2010-2017. Diponegoro Journal of Economics, 9, 1–8.

Kusuma, R. E. J. (2021). Analisis Faktor-Faktor Yang Memengaruhi Kualitas Pengelolaan Penerimaan Negara Bukan Pajak Basis Layanan Pada Kementerian/Lembaga. Jurnal Good Governance. https://doi.org/10.32834/gg.v17i2.344

Maashani, S. S. S., Gamal, A. A. M., Shaarani, A. Z., Rambeli, N., & Zulkifli, N. (2025). The role of specific macroeconomic factors on tax revenue policy in an oil-dependent economy: evidence from Oman. Review of Economics and Political Science. https://doi.org/10.1108/REPS-06-2024-0017

Marlyanti, N. D., & Sawitri, A. P. (2020). Pengaruh Kebijakan Perpajakan dan Inflasi Terhadap Penerimaan Pajak. Inventory: Jurnal Akuntansi, 4(2), 118. https://doi.org/10.25273/inventory.v4i2.7669

Maulidya, H. A. R., Maslichah, & Mahsuni, A. W. (2021). Pengaruh Tingkat Inflasi, Pertumbuhan Ekonomi, Nilai Tukar Rupiah dan Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambahan Nilai pada DJP Jawa Timur III. E-Jra, 10(08).

Meiriza, M. S., Sinaga, D. L., Tinambunan, F. U., Saragi, S. L., & Sitio, V. (2024). Terhadap Ekonomi Modern. Veranita Sitio Innovative: Journal Of Social Science Research, 4, 2433–2445.

Mutascu, M. (2025). Tax evasion—bribery paradox. International Tax and Public Finance. https://doi.org/10.1007/s10797-025-09907-7

Mutiara, D., & Novianty, I. (2024). Jurnal Akuntansi Keuangan dan Bisnis Politeknik Caltex Riau Analisis Penerapan Crash Program Piutang Negara Dalam Peningkatan Penerimaan Negara Bukan Pajak (PNBP) Pada Kantor Pelayanan Kekayaan Negara Dan Lelang (KPKNL) Bandung Tahun 2024. Jurnal Akuntansi Keuangan Dan Bisnis Politeknik Caltex Riau, 18(1), 19–33. https://doi.org/10.35143/jakb.v1

Nabila, P. S. (2022). Pengaruh Inflasi,Pemeriksaan Pajak Dan Jumlah Wajib Pajak Terhadap Penerimaan Pajak Penghasilan Di Kantor Pelayanan Pajak (Kpp) Pratama Luwu. In Universitas Muhammadiyah Makassar.

Nalamjra, A. S., Sinaga, S. E., Simbolon, N. A., & Purba, B. (2023). Analisis Sejarah Ekonomi Terhadap Aliran Institusional. Moneter : Jurnal Ekonomi Dan Keuangan, 2(1), 156–163. https://doi.org/10.61132/moneter.v2i1.138

Nalyanya, K., Byaruhanga, J., Rutto, R., & Simiyu, E. (2020). Effects of Inflation on Tax Revenue Performance in Kenya. International Journal of Economics, Business and Management Research, 4(March).

Panjaitan, W. M., Damanik, D., & Tumanggor, B. (2020). Analisis Faktor - Faktor Yang Mempengaruhi Penerimaan Pajak Bumi dan Bangunan (PBB) di Kota Pematangsiantar Tahun 2000 – 2019. Jurnal Ekuilnomi, 2(1). https://doi.org/10.36985/ekuilnomi.v2i1.351

Potharla, S. (2025). Dual dynamics of ownership: family vs external shareholders’ impact on real earnings management. Asian Journal of Accounting Research. https://doi.org/10.1108/AJAR-12-2023-0430

Purba, W., Nainggolan, P., & Panjaitan, P. D. (2022). Analisis Pengaruh Inflasi dan Pertumbuhan Ekonomi Terhadap Pengangguran di Provinsi Sumatera Utara. Jurnal Ekuilnomi, 4(1). https://doi.org/10.36985/ekuilnomi.v4i1.336

Rahayu, S. N., & Muslim, A. I. (2023). Pengaruh Penerapan Tax Amnesty (Pengampunan Pajak) Terhadap Penerimaan Pajak. Review of Applied Accounting Research, 3(1).

Rohkhayatim, J. P., & Setiawan, B. (2022). Pengaruh Realisasi Anggaran, Law Enforcement, Tingkat Kepatuhan, dan Tingkat Inflasi terhadap Penerimaan Pajak. Eqien - Jurnal Ekonomi Dan Bisnis, 9(1). https://doi.org/10.34308/eqien.v9i1.285

Rosul, R. D. (2024). Pemikiran j.m. keynes, kritikan keynes pada teori klasik dan pentingnya peran pemerintah pada perekonomian. Jurnal Ilmu Sosial Dan Politik, 8.

Rustian, N. R., & Kusumatuti, S. Y. (2023). Pengaruh Pendapatan Nasional, Tingkat Inflasi, Nilai Tukar, Suku Bunga Terhadap Penerimaan Pajak Negara Tahun 2008- 2022. Mufakat: Jurnal Ekonomi, Manajemen Dan Akuntansi, 2(4). https://doi.org/10.572349/mufakat.v2i4.942

Sasono, H. (2020). Analisa Pengaruh Tingkat Suku Bunga, Nilai Tukar, Inflasi, Harga Minyak Dunia, Indeks Harga Saham Gabungan dan Produk Domestik Bruto Terhadap Pertumbuhan Ekonomi. Prosiding Seminar Nasional Pakar. https://doi.org/10.25105/pakar.v0i0.6848

Schillemans, T., & Bjurstrøm, K. H. (2020). Trust and verification: balancing agency and stewardship theory in the governance of agencies. International Public Management Journal, 23(5), 650–676. https://doi.org/10.1080/10967494.2018.1553807

Simangunsong, E., Mardianto, Rabbani, M. L., & Aufa, P. F. (2021). Analisis Nilai Tukar Rupiah, Produksi Batubara, Produksi Mineral terhadap Penerimaan Negara Bukan Pajak Sektor Mineral dan Batubara. Jurnal Health Sains, 2(1). https://doi.org/10.46799/jsa.v2i1.170

Simanjuntak, A., Siahaan, S. B., Elisabeth, D. M., Welly, Y., & Hutagalung, D. D. (2023). The Effect of Auction Fee, Administration Fees of State Receivables Management and Management of State-Owned Assets Against Actualization of State Non-Tax Revenue on Kantor Pelayanan Kekayaan Negara dan Lelang Medan Period 2019-2021. Indonesian Journal of Banking and Financial Technology, 1(4). https://doi.org/10.55927/fintech.v1i4.6581

Utami, S. P., Siaila, St., & Widokarti, J. R. (2021). Analisis Faktor-Faktor Yang Memengaruhi Capaian Realisasi Penerimaan Negara Bukan Pajak Pada Bandar Udara Karel Sadsuitubun Langgur. Coopetition : Jurnal Ilmiah Manajemen, 12(2). https://doi.org/10.32670/coopetition.v12i2.446

Wahidah, A. N. (2018). Pengaruh Tax Amnesty, Pertumbuhan Ekonomi, Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak di KPP Pratama Pekanbaru Tampan. Jurnal EL-RIYASAH, 8(1). https://doi.org/10.24014/jel.v8i1.4405

Wijaya, J. H., & Asy’ari, N. M. (2022). Pengaruh Inflasi dan Nilai Tukar Rupiah terhadap Penerimaan Pajak Pertambahan Nilai (PPN) Periode 2017-2021. Jurnal Computech & Bisnis, 16(2). https://doi.org/10.56447/jcb.v16i2.12

Wulandari, D. S., & Yulianti, V. (2023). Realisasi Penerimaan PPN yang Dideterminasi Oleh Tingkat Inflasi, Nilai Tukar Rupiah dan Jumlah Pengusaha Kena Pajak. Akuisisi: Jurnal Akuntansi, 19(1), 66–84. https://doi.org/10.24127/akuisisi.v19i1.1131.g586

Downloads

Published

2026-07-14

How to Cite

Sholichin, L., Eka Soesanta, P., & Nurlaela Wati, L. (2026). A ANALYSIS OF THE INFLUENCE OF THE NUMBER OF SERVICE FILE SUBMISSIONS FOR THE RP0.00 TARIFF AND INFLATION ON NON-TAX STATE REVENUE (NTSR) PERFORMANCE AT THE MINISTRY OF AGRARIAN AFFAIRS AND SPATIAL PLANNING/NATIONAL LAND AGENCY: English. JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 7(1), 42–56. Retrieved from https://publikasi.dinus.ac.id/jaka/article/view/15902