UNSPECIFIED
(2019)
Tinjauan yuridis penerimaan negara bukan pajak dari tenaga kerja asing di liga 1 sepakbola Indonesia.
Bachelor thesis, Universitas Pelita Harapan.
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Abstract
State finances income is divided by three, taxation, Non-Tax Revenue, and grant.
This thesis will be focused on the Non-Tax Revenue. The definition of Non-Tax
Revenue is quotation paid by an individual or body with direct or indirect benefit
from service provided by the government or resource utilization and earned rights
by the government, based on the law, which becomes one of the state income
outside taxation and grant is managed in the state budget. To differentiate non-tax
revenue and tax is the direct benefit received by the individual or body to use, which
tax is a contribution from the individuals to the government without reference to
special benefit conferred. The first non-tax revenue law was introduced in Law 20
the Year 1997 of Non-Tax Revenue which renewed recently with the Law 9 the
Year 2018 of Non-Tax Revenue. With the new law occurrence, there’s a change in
philosophy of the non-tax revenue which deviates from the former Non-Tax
Revenue Law. The earlier philosophy is including earmarking approach which
given to the managing institution to directly use the non-tax revenue to develop the
managed sector. This thesis is concerning the regulation of the money collected
from expatriate hired in the Indonesian Football League 1 in Non-Tax Revenue to
be used for the development of youth and talented Indonesian footballer and the
implementation of the regulation in the society.
With the new regulation in non-tax revenue occur there are changes which made an
impact to the expatriate hiring compensation and the ability to earmark the income
to directly use it for the young and talented footballer. The implementation of the
non-tax revenue direct use is yet to be fully utilized because of the complicated
requirement in the regulation. There are up to four foreign players in Indonesian
Football League 1 to be permitted to play in the league and a foreign player is the
same as an expatriate which can be the subject of expatriate hiring compensation,
and specifically earmarked for youth development.
Non-Tax Revenue features direct benefit to the individuals or the body to use which
must be emphasized because there will be not much different with tax. Payment
method of the skill development fund must be separated because it is ineffective to
collect all the fund in one account.
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