Analysis of the Management of Non-Tax State Receivables in the Directorate General of Intellectual Property

Abstract

The Directorate General of Intellectual Property has revised patent law number 14 of 2001 to number 13 of 2016 but there still have work to be completed by the Directorate General of Intellectual Property. Based on the audit of the Supreme Audit Agency, there are still annual patent maintenance fees that have not been billed to the patent holder, even though the patent has been legally canceled or has been filed for patent cancellation. The unpaid fees become a non-tax state receivable which must be collected by the Directorate General of Intellectual Property. These non-tax state receivables accumulate and are difficult to collect because receivables are discovered after inspection and result in delays in the handling and collection of accounts receivable. This study aims to evaluate the management of non-tax state receivables at the Directorate General of Intellectual Property. The data collection procedure in this study was to conduct interviews and study documents at the Directorate General of Intellectual Property.The research method used is qualitative with a case study approach. The results showed that the receivables value presented was inaccurate because the receivables data had not been verified thoroughly so that the receivables value was corrected. all receivables have become uncollectible accounts and have been transferred to the Directorate General of State Assets Management, and there has been no write-off for receivables that have been designated as potentially uncollectible receivables.

The Maximization of State Non-Tax Receivables Management at The Directorate General of Law Enforcement on Environment and Forestry

“…Following what has been stated above, the leadership controls PNBP receivables within the scope of the Directorate General of PHLHK and at the Ministry of the Environment and Forestry level. The next step is to discuss/study how to adequately qualify human resources to comply with state receivable management standards (Liu, 2015;Sutriani, 2017;Tarigan, 2021). HR problems should be resolved immediately in terms of quanity and quality.…”

“…Another finding showed weaknesses in the accounts receivable management officers at the Directorate General of PHLHK, whose management in administering accounts receivable was poorly organized and did not understand accounting standards. Delays in settlement of accounts receivable due to weak administrative systems and limited information technology systems, and receivables management activities carried out without implementing the Standard Operating Procedure (SOP) confused account receivable officers in carrying out their daily tasks (Tarigan, 2021;Adusei, 2017).…”