Impact Analysis of Law No. 9 of 2018 in Administration of Tariff Service Non-Tax Revenue in Indonesia

The enactment of Law 9 of 2018 marked a significant shift in the management of non-tax revenue in Indonesia, replacing a two-decade-old law. This study delves into the implications of this legal transformation on non-tax revenue tariffs, focusing on the effects of tariff simplification and process enhancements. Employing a qualitative method, the research draws on archival records from periods before and after the law's implementation. The findings underscore the pivotal role of Law 9 of 2018 in structuring regulations, streamlining tariff administration, and enhancing revenue management practices. The simplified tariff structure is anticipated to bolster compliance and efficiency, ultimately leading to improved revenue collection. A more refined regulatory framework not only facilitates revenue generation but also fosters a conducive environment for effective revenue management. The study reveals that the legislative changes brought about by Law 9 of 2018 have ushered in transformative effects on non-tax revenue management. This emphasizes the necessity of combining qualitative insights with quantitative data for a comprehensive understanding of the multifaceted impacts of regulatory shifts. In essence, the new legal framework has laid the groundwork for a more efficient and strategically guided non-tax revenue administration in Indonesia.