Persepsi Sistem Pelayanan dan Kompensasi Penggunaan Tenaga Kerja Asing Terhadap penerimaan Negara Bukan Pajak di Disnakertrans DKI Jakarta

Munartono, Yudo,

2007 | Tesis | S2 Magister Accountancy

Penelitian ini mengenai persepsi terhadap Penerimaan Negara Bukan Pajak (PNBP). Berlatar belakang UU No.13 tahun 2003 tentang Ketenagakerjaan dan UU No.20 tahun 1997 tentang Penerimaan Negara Bukan Pajak yang bertujuan sebagai inisial indikator bagi pembuat kebijakan. Kenyataan bahwa tarif kompensasi penggunaan Tenaga Kerja Asing (TKA) yang diatur dengan Kepmenaker PER-01/MEN/1997 tentang Dana Pengembangan Ketrampilan dan Keahlian, kemudian PP No.92 tahun 2000 tentang Tarif Atas Jenis Penerimaan Negara Bukan Pajak Yang Berlaku Pada Departemen Tenaga Kerja Dan Transmigrasi berkorelasi kuat dan positif terhadap PNBP. Sementara sistem pelayanan penggunaan TKA yang diatur dengan Perda No.6 tahun 2004 tentang Ketenagakerjaan, Kepmenakertrans No.228/MEN/III/2003 tentang Tata Cara Pengesahan Rencana Penggunaan TKA, Kepmenakertrans No.20/MEN/III/2004 tentang Tata Cara Memperoleh Ijin Mempekerjakan TKA berkorelasi sedang dan positif terhadap PNBP. Variabel kompensasi dan pelayanan penggunaan TKA memberikan kontribusi sebesar 38.7% terhadap PNBP dan sisanya 61.3% ditentukan oleh faktor lain. Dengan F hitung sebesar 8.87 > dari F tabel 3.34 maka Ha yang menyatakan ada pengaruh sistem pelayanan dan kompensasi penggunaan TKA diterima.

This research talks about perception of State Non-Tax Revenue. Based on State Act No.13 year 2003 concerning Manpower and State Act No.20 year 1997 concerning State Non-Tax Revenue as initial indicator for policy maker. The fact that compensations tariffs of using foreign workers where is conducted by following the rules from Minister of Manpower PER-01/MEN/1997 concerning The Funds for Developing Skill and Expertise, and also Government Act No.92 year 2000 concerning All Kind Tariffs of State Non-Tax Revenue Applied In Manpower Department are correlated strong and positive toward State Non-Tax Revenue. While services systems of using foreign workers where is conducted by following Local Government Rules No.6 year 2004 concerning Manpower, Minister of Manpower No.228/MEN/III/2003 concerning Legality Orders on Planning for Using Foreign Workers, and Minister of Manpower No.20/MEN/III/ 2004 concerning Legality Orders on Claiming Rights for Using Foreign Workers are correlated moderate and positive toward State Non-Tax Revenue. Variables of compensations and services of using foreign workers are giving contribution of 38.7% toward State Non-Tax Revenue, and the rest of 61.3% defined by other factors. Whereas F calculation of 8.87 > from F table of 3.34, therefore the statement of Hypothesis Alternative (Ha); there is influence of services system and compensation for using foreign workers is accepted.

Kata Kunci : PNBP, Tarif Kompensasi, DPKK, Sistem pelayanan, State Non-Tax Revenue