The Authority of Expenditure Treasurers in the Management of Non-Tax State Revenue (PNBP): A State Financial Law Perspective at Indonesian National Police

Abstract

The management of Non-Tax State Revenue (PNBP) constitutes an important component of the state financial management system and must be carried out based on the principles of legality, accountability, transparency, and orderly administration. In its implementation within the work units of the Indonesian National Police (Polri), the Expenditure Treasurer plays a strategic role in carrying out treasury functions, including the receipt, deposit, recording, and accountability of state finances. However, the exercise of such authority needs to be clearly defined and limited to prevent overlapping authority and irregularities in the management of PNBP. This study aims to analyze the authority of the Expenditure Treasurer in managing PNBP and to examine the limitations of such authority from the perspective of state financial law within Polri work units. This research employs normative legal research using a statutory approach and a conceptual approach. Legal materials are analyzed qualitatively by relating the provisions concerning state financial management, PNBP, and treasury functions to the exercise of the Expenditure Treasurer's authority within Polri work units. The results of the study indicate that the authority of the Expenditure Treasurer in managing PNBP is, in principle, a functional authority that must be exercised in accordance with applicable laws and regulations, the scope of the treasurer's duties and responsibilities, and the PNBP management mechanisms established by the state. The Expenditure Treasurer does not possess discretionary authority to determine the use or utilization of PNBP but is bound by the principles of legality, budgetary allocation specificity, separation of functions, and accountability for state finances. Therefore, clarity regarding the limits of authority and the strengthening of supervisory mechanisms are essential to prevent abuse of authority, enhance accountability, and ensure effective PNBP management in accordance with the principles of state financial law.