Analysis of the Management of Non-Tax State Receivables in the Directorate General of Intellectual Property

The Directorate General of Intellectual Property has revised patent law number 14 of 2001 to number 13 of 2016 but there still have work to be completed by the Directorate General of Intellectual Property. Based on the audit of the Supreme Audit Agency, there are still annual patent maintenance fees that have not been billed to the patent holder, even though the patent has been legally canceled or has been filed for patent cancellation. The unpaid fees become a non-tax state receivable which must be collected by the Directorate General of Intellectual Property. These non-tax state receivables accumulate and are difficult to collect because receivables are discovered after inspection and result in delays in the handling and collection of accounts receivable. This study aims to evaluate the management of non-tax state receivables at the Directorate General of Intellectual Property. The data collection procedure in this study was to conduct interviews and study documents at the Directorate General of Intellectual Property. The research method used is qualitative with a case study approach. The results showed that the receivables value presented was inaccurate because the receivables data had not been verified thoroughly so that the receivables value was corrected. all receivables have become uncollectible accounts and have been transferred to the Directorate General of State Assets Management, and there has been no write-off for receivables that have been designated as potentially uncollectible receivables. Keywords—non-tax revenues, receivable management, audit