The Covid-19 Pandemic Impact on the Absorption of Non-Tax State Revenue Budget: A Study in Gorontalo Province National Land Agency Region

Non-Tax State Revenue (PNBP) as a budget source for government was eroded by Covid-19 pandemic. The decline in the PNBP value of nationally results in low budget absorption at work unit level. This study aims to describe the impact caused by the Covid-19 Pandemic on budget absorption of PNBP in within Regional Oce of the Gorontalo Province National Land Agency. This research uses descriptive quantitative research. The results showed that the Covid-19 pandemic had a negative impact in terms of budget absorption where budget absorption rate in third quarter did not reach the target of 60% so that the budget absorption performance value of all work units was below 80, which means that budget absorption was in poor and very bad criteria less. Meanwhile, Covid-19 pandemic has also had a positive impact in terms of savings and eciency in budget use, thereby reducing burden on the State Budget work


I. Introduction
Since the emergence of the 2019 coronavirus disease  in December, it has spread from Wuhan province in China to the rest of the world (Chen T-M et al., 2020; Zala et al., 2020). The COVID-19 pandemic has resulted in more than 4.3 million con rmed cases and more than 290,000 deaths globally.
This also triggers fears of an economic crisis and an impending recession (Nicola et al., 2020). This pandemic has caused many countries to experience a decline in income, including Indonesia. Increased spending to deal with the epidemic and the economy, as well as the decline in tax revenue and non-tax state revenue are the causes. State income until May 2020 was still depressed due to the  pandemic, in which the situation of the global economic downturn and Indonesia greatly affected the performance of state revenues. Minister of Finance Sri Mulyani Indrawati said that up to the end of May 2020, the realization of state revenues and grants had reached Rp.664.32 trillion. However, the achievement of state revenues and grants shrank by 9.02% (yoy) (Herman, 2020).
One of the sources of state revenue affected by the Covid-19 pandemic is Non-Tax State Revenue (Penerimaan Negara Bukan Pajak [PNBP]), which in its function as PNBP budgetary is one of the pillars of state revenue that has a signi cant contribution in supporting the state revenue and expenditure budget, through optimizing state revenue. PNBP realization up to May 31, 2020 reached IDR 136.9 trillion, a negative growth of 13.61% (yoy). According to the Minister of Finance, the lower PNBP realization was due to the negative growth of oil and gas natural resources by 24.38% due to the decrease in the average ICP (Inductively Coupled Plasma), the decrease in oil and natural gas lifting, and the depreciation of the rupiah exchange rate. Then, SDA Non-Oil and Gas grew negatively by 23.69% due to a decrease in the average Reference Coal Price (Harga Batubara Acuan [HBA]), a decrease in the volume of coal production, and a decrease in the volume of wood production (Rahayu, 2020).
In its function as regulatory, PNBP implementation is carried out by Ministries/ Institutions for the implementation of regulatory activities and public services provided to the public / interested parties. One of the services that was affected by the Covid-19 pandemic is the service carried out by the Ministry of Agrarian Affairs and Spatial Planning / National Land Agency related to land services. The imposition of social restrictions aimed at preventing the spread of the Covid-19 virus caused several public services to stop. This has an impact on decreasing state revenue from the public service sector.
Large-Scale Social Restrictions (Pembatasan Sosial Berskala Besar [PSBB]) are one of the health protocols that must be carried out to reduce the spread of Covid-19. However, on the other hand, PSBB has a bad impact on the economy. The Indonesian government issued a policy in the form of Large-Scale Social Restrictions, abbreviated as PSBB, in reducing the rate of transmission of the virus and also working in various ways (Pane, 2020). In addition to the policy of maintaining a physical distance (physical distancing) of at least one or two meters with sufferers, the government also fully supports the use of the state budget in dealing with and preventing the spread of Covid-19 (Yunus & Rezki, 2020). Indonesia carried out the PSBB especially at the beginning of the Covid-19, namely in March, April and May so that the immediate socio-economic impact appeared signi cant. The Indonesian economy in the second quarter experienced a deep contraction. This deep contraction occurred because when the PSBB was implemented all economic activities stopped. In fact, there were massive layoffs in various companies due to the absence of production activities. This negative growth illustrates economic activity both from the demand side, whether consumption, investment, export, even government activities have decreased and from the production side, whether it is agriculture, trade, manufacturing, transportation, nancial services, all have also experienced a very sharp decline. So Covid-19 has had a tremendous impact from an economic and social side, where poverty has also resulted in layoffs (Julita, 2020 PNBP funding sources, which are contributions from the community, have funded 1/3 of the funds from the Ministry of Agrarian Affairs and Spatial Planning / National Land Agency (Dinarjito, 2017). In terms of the PNBP expenditure budget, the realization of PNBP budget absorption has also decreased compared to 2019 as in table 2.  A decrease in budget realization and a slowdown in budget absorption will have an impact on slowing economic growth. For example, the delay in budget absorption for land certi cate products, which should have been completed in the middle of the year, was completed at the end of the year. This has resulted in losses for the community in the form of loss of the bene ts of using the land certi cate, especially to gain access to capital from nancial institutions. The loss of bene ts in the aggregate will affect the level of economic growth. In addition, the problem of delays and uncertainty in budget absorption causes the opportunity cost of government money which results in inoptimal placement and investment of government cash if there is excess cash due to increased state revenues. availability of raw materials, and distribution processes. Therefore, one of the policies that can be taken is to contain the rate of transmission of Covid 19 in order to reduce the negative impact of the pandemic (Firano & Fatine, 2020).
This paper is based on the argument that the Covid-19 pandemic has not only a negative impact but also a positive impact on budget absorption. Improper handling of the Covid-19 pandemic has actually caused problems for the balance between government budget and spending (Ulya, 2020). Therefore, it is important for the government to take the right steps with the revised budget savings policy. And this policy also brings budget users to spending savings in a relatively proportional amount so that the balance between budget and expenditure is maintained.
This study speci cally aims to determine the extent of the impact of the Covid-19 pandemic on the absorption of the Non-Tax State Revenue budget. This study also aims to provide information about the positive and negative impacts of budget absorption during the Covid-19 pandemic.

A. Budget and Budgeting
Budget is a statement regarding the estimated performance to be achieved during a certain period of time expressed in nancial terms, while budgeting is a process or method for preparing a budget (Mardiasmo, 2009). The budget is an operational plan expressed in units of money from an organization, where one party describes the estimated costs/expenses and the other party describes the estimated revenue/revenue to cover these expenses for a certain period which is generally one year (Halim, 2004). The public sector budget is a periodic activity and nancial plan (usually in an annual period) which contains programs, activities, and the amount of funds obtained (revenue/income) and required (expenditure/expenditure) in order to achieve organizational goals. There are two approaches in public sector budgeting, namely the traditional approach and the New Public Management (NPM) approach. Traditional budgeting focuses on inputs that translate into linear budgets. This means that each budget expenditure is classi ed based on the type of expenditure and its purpose. Budget with the NPM approach emphasizes the concept of value for money and monitoring of output performance. This approach is intended to overcome the weaknesses of the traditional approach. The budget with the NPM approach consists of several types, one of which is performance-based budgeting. Performance-based budgeting (performance budget) is budgeting that is triggered by a mission and is outcome-oriented (Haryanto & Arifuddin, 2007).

B. Budget from Non-Tax State Revenues (PNBP)
Non-Tax State Revenues (Penerimaan Negara Bukan Pajak [PNBP]) of target is the estimated PNBP that will be received in the planned year. The PNBP target re ects the work plan of government agency services accompanied by PNBP levies (Dinarjito, 2017). The PNBP target is structured as a share of total revenue in the APBN. PNBP targets are also used as the basis for calculating budget allocations to obtain a ceiling portion that can be included in the Budget Implementation List (DIPA) of government agencies from PNBP funding sources. From the number of PNBP targets that have been compiled, the ceiling for the use of part of PNBP funds is calculated based on the stipulated use permit. The ceiling for the use of PNBP is the amount or amount in the rupiah gure as part of the PNBP target in a portion / percentage based on the Decree of the Minister of Finance for PNBP services and other activities permitted in accordance with laws and regulations. The usage ceiling is broken down into types of expenditure in DIPA government agencies.
The use of Non-Tax State Revenues is the amount of budget allocated to PNBP producers to nance activities related to the types of Non- Tax

C. Budget Absorption
Budget absorption is the achievement of an estimate to be achieved during a certain period of time at a certain time or the realization of the budget (Halim, 2014). Absorption of the budget is also called realization of budget disbursement. Because what is observed is a public sector organization or government entity, budget absorption here can be interpreted as budget disbursement or realization as stated in the Budget Realization Report (Laporan Realisasi Anggaran [LRA]) at a certain time.
The performance of public managers will be assessed based on the achievement of budget targets, how much has been achieved. Performance appraisal is carried out by analyzing the deviation of actual and budgeted performance (Mardiasmo, 2009). The ability to absorb the budget is considered good and successful if the absorption realization achievement is in accordance with the actual physical performance of the work that can be completed on the assumption that the actual physical performance of the work is relatively the same as the achievement target for the completion of the planned work.
There are two points of view regarding the low absorption of the budget, namely 1) the absorption of the intended budget is the budget realization at the end of the year compared to the budget, and 2) in terms of disproportionate absorption of the budget (Halim, 2014). Meanwhile, the effectiveness of budget absorption puts more emphasis on the achievement of everything that is carried out effectively, which means appropriate, fast, economical, and safe (Iqbal, 2018

Iii. Risearch Method
The type of data collected in this study is secondary data sourced from the 2019 and 2020 budget absorption reports. In data processing, the author uses nancial ratios, namely the performance value of 2. The target of budget absorption for Ministries/Institutions is set proportionally.
3. For Work Unit/Echelon I/KL with a realization absorption rate above the quarterly absorption target, the performance value is given a maximum of 100.
4. The budget absorption performance value is determined on a quarterly basis based on the average of the absorption performance value that has been achieved up to the current quarter. To assess the criteria for budget absorption, the following criteria are used. (Suyitno, 69). Based on the analysis of the budget absorption performance value described above, it can be explained as follows: 1. If the budget absorption performance value is more than 100, then the criteria for budget absorption are in the very good category.
2. If the performance value of budget absorption is between 91-100, then the criteria for budget absorption are in the good category.
3. If the performance value of budget absorption is between 81-90, then the criteria for budget absorption are in the pretty good category.
4. If the performance value of budget absorption is between 61-80, then the criteria for budget absorption are in not category.
5. If the budget absorption performance value is less than 60, then the criteria for budget absorption are in the very less category.
The ratio of PNBP budget absorption to the Maximum allocation of PNBP Disbursement is a development of the ratio of the budget absorption performance value. This ratio is used to assess the extent to which the work unit can realize the PNBP budget in accordance with the maximum PNBP disbursement allocated through a Circular of the Directorate General of Treasury. In the APBN posture, although the budget with PNBP funding sources has been included in the Budget Implementation List, the utilization of the budget can only be used based on the amount of PNBP revenue that goes to the Ministry/Institution as PNBP collector. The formula used to determine the value of this ratio is as follows.
The criteria used to assess this ratio are adapted from the Budget Performance Value in accordance with the Minister of Finance Regulation Number 214/PMK.02/2017 concerning the measurement and evaluation of budget performance for the implementation of performance plans and Ministries / Institution budgets. The criteria used are as follows: 1. The value of PNBP budget absorption of more than 90% of the Maximum PNBP Disbursement is categorized as Very Good.
2. The PNBP budget absorption value of more than 80% -90% of the Maximum PNBP Disbursement is categorized as Good.
3. The PNBP budget absorption value of more than 60% -80% of the Maximum PNBP Disbursement is categorized as Su cient.
4. The value of PNBP absorption of more than 50% -60% of the Maximum PNBP Disbursement is categorized as Less.
5. The value of PNBP budget absorption up to 50% of the Maximum PNBP Disbursement is categorized as Very Less.

Iv. Result And Discussion
This section presents the results and discussion of the performance value of PNBP budget absorption, the ratio of PNBP budget absorption to the maximum allocation of PNBP disbursement, the impact on budget absorption, adjustments to budget changes..

A. Value of PNBP Budget Absorption Performance
Based on the results of data processing, the performance value of PNBP budget absorption in the work unit within the Regional O ce of the Gorontalo Province National Land Agency is as follows. The budget absorption performance value is one of the indicators used to determine compliance with regulations, especially the acceleration of budget absorption. Based on the data presented in the table above, it appears that the performance value of PNBP budget absorption for all work units in both the third quarter of 2019 and 2020 is still below 90, meaning that the absorption of the PNBP budget is still below the target set in the third quarter of 60%. In 2020, during the Covid-19 pandemic emergency, the performance value of budget absorption for all work units experienced a drastic decline compared to before the Covid-19 pandemic in 2019. This indicates that the Covid-19 pandemic has an impact on budget absorption, which results in a decrease budget absorption performance value.
In the third quarter of 2019, the performance value of the budget absorption performance of the Gorontalo Province BPN Regional O ce work unit was 78.48 in the poor category where the budget absorption of 47.09% was still below the third quarter target of 60%. This is because there has been no budget absorption in output related to land service operations in the form of survey, measurement and mapping services as well as land inspection services by committee B. To measure of PNBP budget absorption ratio value on PNBP disbursement maximum allocation in the third quarter, the PNBP disbursements maximum total allocation up to the third quarter is determined according to a Circular of the Director General of Treasury, Ministry of Finance. Based on the disbursement maximum allocation, all work units can use the PNBP budget to nance all activities funded by the PNBP budget. According to the results of data processing, PNBP budget absorption ratio to PNBP disbursement maximum allocation in the work unit within the Regional O ce of the Gorontalo Province National Land Agency is as follows. Source: processed data (2020) Table 7 shows that the PNBP budget absorption ratio on the of PNBP disbursement maximum allocation in the third quarter of both 2019 and 2020, all work units are still below 80%, which means that the PNBP budget absorption ratio has not met the good category. In 2020, in the emergency situation of the Covid-19 pandemic, state revenues in the PNBP sector experienced a decline so that the PNBP disbursements maximum allocation of experienced a slowdown and decreased from the PNBP budget ceiling stated in the budget document. This affects the work unit's performance in accelerating budget absorption.
Gorontalo Province BPN Regional O ce work unit the in the third quarter of 2019 had a ratio value of 58.55% in the poor category, then increased to 60.19% in 2020 in the su cient category. This is because the work unit has not been able to realize all the maximum allocated PNBP disbursements and there is a time constraint where the Circular of the Director General of the Treasury, which states the maximum allocation for PNBP disbursement for the last phase in the third quarter, was published at the end of low category, then increasing to 55.74% in 2020 with a low category. The reason for this not optimal achievement of the absorption ratio of the budget is the maximum allocation value for PNBP disbursement which was still low before September, so that the work unit was not optimal in realizing its budget by the end of the third quarter. Gorontalo Utara Regency Land O ce Unit has a budget absorption ratio value of 58.46% in 2019 with a low category, then decreases to 49.68% in 2020 with a very poor category. This is due to a timing problem related to the issuance of a maximum circular letter for PNBP achievement entering the end of the month and evidence of PNBP budget disbursement has not been ful lled.

C. The Covid-19 Impact on Budget Absorption
The Covid-19 pandemic has had a vast impact on people's lives. From an economic perspective, the Covid-19 pandemic has resulted in a decrease in state revenues, resulting in low budget absorption.
Graph 1, it appears that in 2020 there will be a decrease in PNBP budget absorption in all work units compared to 2019 before the emergency period of the 2. E ciency of spending on o cial trips, by reducing the intensity of meetings held online.
3. Coordination is carried out by means of an online system so that the frequency of room use decreases and the impact on electricity consumption also decreases.

Changes in the work patterns of civil servants. Even though the Work From Home (WFH) and Work
From O ce (WFO) work systems in the sense of performing tasks carried out by civil servants in turn, the resulting output targets are still achieved, this is due to the professionalism of the apparatus towards the quality of public services.
5. Optimization of land services carried out electronically during the Covid-19 pandemic, including certi cate checking services, electronic mortgage rights, land registration certi cates and roya have an impact on saving o ce stationery spending by reducing paper usage (paperless).

Negative Impact
The achievement results of budget absorption performance value with poor and very poor criteria in the third quarter of 2020 and the PNBP budget absorption ratio to the PNBP disbursement maximum allocation in the category of insu cient and very insu cient indicate a negative impact from the Covid-19 pandemic on the PNBP budget absorption. The negative impact due to the Covid-19 pandemic in the implementation of the APBN, especially in terms of PNBP budget absorption in the work unit Scope of Regional O ce of Gorontalo Province National Land Agency as follows: 1. The PNBP budget absorption did not reach the target of the third quarter of 60% so that it resulted in the achievement of low budget absorption performance values.
2. The achievement of PNBP budget absorption ratio has not been maximized because the use of the maximum allocation for PNBP disbursements has not been optimal.
3. There was a cut in the PNBP budget that was relocated to prevent the spread of Covid-19.
4. The decrease in PNBP revenues nationally from land services causes the PNBP allocated disbursement maximum amount to gradually decrease.
5. Realization of operational expenditure for land services has decreased, because physical targets have not been achieved.
. Realization of non-operational PNBP expenditure is hampered because it is waiting for the maximum allocation of PNBP disbursement at the next stage.
7. The refocusing of activities and budgets meant that some previously planned activities could not be implemented because their budget allocations had been diverted to national priority activities.

D. Adjustments to Budget Changes
The Budget posture changes were carried out through the Presidential Decree 54/2020, which was later amended again in the Presidential Decree 72/2020.
Currently, various countries are preparing to face with comprehensive actions against changes in the order of life which are called the new normal (Suyitno, 2020). The additional budget is estimated at nearly hundreds of trillions of rupiah in order to maintain the stability of public health, the country's economy and the nancial administration implementation system due to the global pandemic of the Covid-19 virus (Suyitno, 2020). All these funds are needed to implement actions to ful ll the government's commitment to protect all citizens from infectious disease outbreaks. The state nancial implementation system policy to maintain nancial system stability in handling the Covid-19 pandemic and/or in order to overcome threats that endanger the national and/or nancial system stability, the government has decided to provide an additional expenditure budget to cover nancing in 2020 in in order to prevent the  (Suyitno, 2020). The things that need to be considered in implementing budget recofussing are: (Krisiandi, 2020) 1. Shopping for goods that are no longer urgent due to COVID-19, including o cial trips, meeting packages, events that gather large numbers of people.
2. Capital expenditure procurement which is estimated to be hampered by the existence of Covid-19 or is still in the initial tender process for which there is no agreement with other parties.
4. And other activities that are not expected to be absorbed as a direct or indirect impact of Covid-19.
Expenditures that are not included in spending are used to mitigate the impact of COVID-19, the budget used for stunting management, maternal and child health, and costs for eradicating HIV-AIDS, tuberculosis, dengue fever, and maintaining the system. The social assistance budget is part of the social safety net stimulus.
In responding to adjustments to these budget changes, the Ministry of Agrarian Affairs and Spatial Planning / National Land Agency is saving and refocusing activities and budgets, especially to accelerate the handling of Covid-19. The budget reallocation carried out by the Ministry of Agrarian Affairs and Spatial Planning / National Land Agency, especially the types of o cial travel expenditures, meeting packages and honoraria to support the government's top priority spending in handling the Covid-19 pandemic includes spending in the health sector, social safety nets and national economic recovery.

V. Conclusion
The Covid-19 pandemic has a domino effect on all aspects including health, social, economy and nance. The impact of this pandemic has caused a decline in state revenue, one of which is from non-tax state revenue sources. The decrease in the amount of non-tax state revenue causes a reduction in state nancing from non-tax state revenue sources, which results in low budget absorption. The results showed that the Covid-19 pandemic had an impact on the absorption of the Non-Tax State Revenue budget in the work unit within the Regional O ce of Gorontalo Province National Land Agency. The negative impact from the absorption side of the Non-Tax State Revenue budget can be seen from the percentage of budget absorption for all work units up to the third quarter that did not reach the target of 60%. So that it has an impact on the acquisition of a budget absorption performance value below 80%, which has decreased quite drastically compared to before the Covid-19 pandemic. This means that budget absorption is still below the su ciently good criteria. Another negative impact that resulted from the Covid-19 pandemic was the cutting and refocusing of the budget which caused several previously planned activities to be unable to be implemented because the budget allocation had been diverted to national priority activities in the context of handling the Covid-19 pandemic.
The Covid-19 pandemic, apart from having a negative impact on the absorption performance value of the Non-Tax State Revenue, also had a positive impact in terms of budget savings and e ciency of budget use. In terms of e cient use of the budget, Padami Covid-19 has minimized the costs of conducting meetings, o cial travel expenditures, meeting packages and o ce stationery expenses, thereby reducing the burden on state budget.