Committee IV of the Regional Representative Council (DPD RI) Holds Academic Test of Non-Tax State Revenue (PNBP) Bill, Involving Udayana University Academics

Denpasar – Committee IV of the Regional Representative Council of the Republic of Indonesia (DPD RI) conducted an Academic Test (Uji Sahih) for the Draft Bill on the Amendment to Law Number 9 of 2018 concerning Non-Tax State Revenue (PNBP), held at the Auditorium of the Postgraduate Building, Udayana University, Sudirman Campus, Denpasar, on Friday (July 4, 2025).

The academic test at Udayana University featured four speakers, three of whom were from Udayana University. The speakers included Dr. Made Gde Subha Karma Resen, SH., M.Kn (Coordinator of the Undergraduate Law Program, Faculty of Law, Unud), Dr. Kadek Sarna, SH., M.Kn (Academic, Faculty of Law, Unud), Dr. I Gusti Ngurah Agung Suaryana, M.Si., Ak (Vice Dean II of the Faculty of Economics and Business, Unud), and I Gede Yoga Permana, SE., M.AP (Head of the Accounting and Reporting Subdivision, Badung Regency Financial and Asset Management Agency).

Attendees from Committee IV DPD RI included Committee Chair H. Ahmad Nawardi, S.Ag, Deputy Chair Sinta Rosma Yenti, MA (East Kalimantan), and members K.H Muhammad Nuh (North Sumatra), Dr. Hj. Elviana (Jambi), Dr. Habib Ali Alwi (Banten), Siti Aseanti (Central Kalimantan), Henock Puraro (Papua), Rudy Tirtayana (South Papua), and Rev. Mamberob R. Rumakiek (Southwest Papua). They were accompanied by Bill Expert Team members Prof. Dr. Tjip Ismail, MM, MBA, and Prof. Dr. Maret Priyanta, SH, MH.

The Vice-Rector for Planning, Cooperation, and Information, Prof. I Putu Gede Adiatmika, representing the Rector of Udayana University, expressed his deepest appreciation to Committee IV of the DPD RI for entrusting Udayana University as a partner in organizing this strategic forum. This activity reflects a spirit of collaboration between the legislative body and higher education institutions in drafting responsive, participatory, and people-oriented legislation.

As an academic institution, Udayana University remains committed to actively contributing to the national legislative process through thorough and balanced academic studies. The theme of Non-Tax State Revenue is highly relevant, as it concerns the optimization of state revenue from non-tax sectors, which must be managed transparently and equitably.

“We hope that the input from Udayana University academics and other speakers in this forum will provide meaningful contributions to refining both the academic paper and the content of the Draft Bill currently under discussion,” the Vice-Rector stated.

Meanwhile, the Chair of Committee IV DPD RI, H. Ahmad Nawardi, stated that the Draft Bill amending the PNBP Law is included in the Medium-Term National Legislation Program (Prolegnas) 2025–2029 at position number 56, as a DPR initiative, with the DPD also submitting the bill as a co-sponsor.

He further explained that the PNBP Law governs the state's revenue sources other than taxes, such as revenues from natural resources, government service fees, and the management of separated state assets, such as income from state-owned enterprises (BUMN). However, the implementation of the PNBP Law still faces several challenges, with the main issue being weak oversight and control in revenue collection. Another challenge is the lack of clarity regarding the rights of regional governments in the PNBP scheme.

The DPD RI, through Committee IV, believes that revising the PNBP Law is not only urgent but also strategic for strengthening fiscal resilience, improving public services, and achieving fiscal justice across all regions in Indonesia.

"Therefore, Committee IV of the DPD RI is conducting this Academic/Public Test to gather input and reviews on the academic paper and the draft amendment to Law Number 9 of 2018 on PNBP that has been prepared," he said.

He expressed hope that this academic test would positively contribute to equitable welfare distribution for the Indonesian people and help achieve fiscal independence for all regions.

The Academic Test began with a presentation from DPD RI’s Bill Expert Team member Prof. Dr. Tjip Ismail, MM, MBA, on the regulatory changes proposed in the PNBP Law.