HASIL PLAGIASI FAKTOR-FAKTOR YANG MEMENGARUHI PERHITUNGAN PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PENGGUNAAN KAWASAN HUTAN (PKH) PADA PT. KALIMANATAN ENERGI LESTARI DI KABUPATEN KOTABARU PROVINSI KALIMANTAN SELATAN

Abstract

The purpose of this study is to determine the influence factors non tax income (PNBP) calculation in use of forest area (PKH) at PT. Kalimantan Energi Lestari in Kotabaru District, South Kalimantan Province. This research calculates all data related to the parameters that used to calculate the value of PKH PNBP. The results of the study indicated the active mining area at PT. Kalimantan Energi Lestari between the mine planning and the mine realization did not match, this condition is because the difference in calculation due to the difference in area. The amount of funds that must be deposited does not match with the amount of funds that have been calculated and that is not match with due date of the deposit too. To minimize the difference in calculation, PT. Kalimantan Energi Lestari made plan (baseline) revision and does PKH PNBP deposits accordance with the due date to avoid penalties because of the late payments.