Lalu Lintas Komoditas Hewan dan Tumbuhan, Kuota dan Tarif sebagai Determinan Penerimaan Negara Bukan Pajak (PNBP) pada Balai Karantina Hewan Ikan dan Tumbuhan Nusa Tenggara Timur

SALAMONY, Helga Monalisa (2025) Lalu Lintas Komoditas Hewan dan Tumbuhan, Kuota dan Tarif sebagai Determinan Penerimaan Negara Bukan Pajak (PNBP) pada Balai Karantina Hewan Ikan dan Tumbuhan Nusa Tenggara Timur. Masters thesis, Univarsitas Katolik Widya Mandira.

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Abstract

The research problem arises from the realization of Non-Tax State Revenue (PNBP) during the 2021–2024 period, which showed fluctuations. Revenue targets were achieved in 2021–2022 but were not met in 2023–2024. This study aims to examine the role of animal and plant commodity traffic, quotas, and tariffs as determinants of Non-Tax State Revenue (PNBP) at the Animal, Fish, and Plant Quarantine Office of East Nusa Tenggara. This research employs a quantitative approach using associative and inferential methods to analyze the relationships and effects between independent and dependent variables. The independent variables consist of animal and plant commodity traffic, quotas, and tariffs, while the dependent variable is Non-Tax State Revenue. The study uses official secondary data obtained from the Animal, Fish, and Plant Quarantine Office of East Nusa Tenggara for the 2021–2024 period. Data analysis was conducted using multiple linear regression to test both partial and simultaneous effects of the independent variables on Non-Tax State Revenue. The results indicate that, partially, animal and plant commodity traffic, livestock quotas, and PNBP tariffs have a positive and significant effect on Non-Tax State Revenue. Simultaneously, all three independent variables also have a positive and significant effect on Non-Tax State Revenue. The coefficient of determination (R²) of 67.7% indicates that variations in Non-Tax State Revenue are significantly influenced by animal and plant commodity traffic, livestock quotas, and PNBP tariffs, while the remaining proportion is explained by other factors outside the research model. Based on these findings, the study concludes that optimizing Non-Tax State Revenue in the quarantine sector requires an evaluation of revenue target setting to ensure greater realism, a review of livestock quota policies to enhance adaptability to commodity traffic dynamics, and proportional adjustments to PNBP tariffs. Furthermore, improvements in efficiency and innovation in the implementation of quarantine measures particularly through strengthening the application of the 8P quarantine actions are necessary to increase Non-Tax State Revenue without undermining control functions and biosecurity protection.

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