PENGHAPUSAN PIUTANG NEGARA/DAERAH YANG TIDAK DAPAT DISERAHKAN PENGURUSANNYA KEPADA PANITIA URUSAN PIUTANG NEGARA (PUPN)

Abstrak

State Claims are the amount of money that must be paid to the State based on a regulation, agreement or any other reason. State/regional claims are collected first by Central/Regional Government agencies, however, if the State/Regional Debtor still does not pay off the debt, then the collecting of the Claims is handed over to State Claims Affairs Committee (PUPN). PUPN collects State/Regional Claims optimally, if there are still remaining debts that have not been resolved by the Debtor, PUPN can determine State Claims Temporarily Uncollectible (PSBDT). State Claims that have been designated as PSBDT can be written off.

       The procedures, work procedures, and forms of letters used in writing off state/regional Claims which have been processed by the PUPN, have been regulated in detail. Likewise, the procedures, work procedures and forms of letters used in writing off state Claims which cannot be submitted to the PUPN have also been regulated in detail. On the other hand, the regulations for writing off regional Claims which cannot be handed over to the PUPN only limited to procedures for submitting proposals for writing off regional Claims, the authority to write off state/regional Claims. However, the work procedures and form of letter used to write off regional Claims which cannot be submitted to the PUPN have not been clearly regulated. This has resulted in regional governments can not to carry out the process of writing off regional Claims whose management cannot be handed over to the PUPN.

Keyword: state claims, regional claims, write off of state claims