Berdasarkan definisi di atas, piutang negara dapat terjadi/muncul di kementerian, lembaga, dan/atau Bendahara Umum Negara. Piutang yang ada di entitas tersebut sesuai amanat dalam UU nomor 1 tahun 2004 harus dikelola oleh Kementerian/Lembaga selaku Pengguna Anggaran yang diberi kewenangan untuk melakukan pengelolaan utang dan piutang.
Sementara di Kementerian Keuangan, disamping sebagai Pengguna Anggaran, Menteri Keuangan juga sebagai Bendahara Umum Negara (BUN) yang mempunyai kewenangan melakukan pengelolaan utang dan piutang negara (pasal 7 huruf l), dan juga melakukan penagihan piutang negara (pasal 7 huruf n).
Sejalan dengan hal tersebut, Piutang Negara sesuai ketentuan PMK nomor 69/PMK.06/2014 (diperbaharui dengan PMK nomor 207/PMK.06/ 2019), Piutang Negara diklasifikasikan menjadi: a). Piutang Perpajakan yang dikelola oleh Kementerian Keuangan, b). Piutang yang dikelola oleh Kementerian/Lembaga, dan c). Piutang yang dikelola oleh BUN.
Klasifikasi Piutang Negera berikut nilai secara empiris dapat dilihat dari bagian CALK Laporan Keuangan Pemerintah Pusat (LKPP) tahun 2021 dengan komposisi sebagai berikut:
Piutang sebagaimana terdapat dalam tabel suatu saat berkurang maupun bertambah. Berkurang ketika terjadi penyelesaian piutang/pembayaran, sehingga akun piutang berkurang sementara pendapatan bertambah.
Piutang bertambah apabila terjadi mutasi tambah dari tagihan/hak pemerintah yang belum dibayar/diselesaikan oleh pihak terkait (terhutang). Tentunya menjadi pertanyaan, bagaimana proses atau cara terjadinya sampai dengan berkurangnya Piutang Negara?
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