A. Timbulnya Piutang Negara
Seperti yang telah tercantum dalam pengertian Piutang Negara di atas bahwa kewajiban untuk membayar sejumlah uang kepada negara disebabkan suatu hal, bukan mengada-ada atau asal tagih kepada pihak tertentu.
Orang pribadi atau badan hukum yang sudah ditetapkan sebagai Wajb Pajak menurut ketentuan, maka ia harus bayar pajak sesuai jumlah perhitungan sendiri (self assessment) yang disampaikan melalui Surat Pemberitahuan Pajak (SPT), atau sesuai STP (Surat Tagihan Pajak) , ataupun sesuai SKP (Surat Ketetapan Pajak).
Ketidaktaatan untuk membayar pajak dimaksud pada waktu yang ditetapkan akan menimbulkan piutang yang menurut klasifikasinya sebagai Piutang Pajak. Selanjutnya terkait pengelolaan Piutang Pajak secara khusus ditatausahakan oleh Direktorat Jenderal Pajak.
Piutang negara klasifikasi kedua yaitu piutang yang dikelola oleh Kementerian/Lembaga, merupakan Piutang Bukan Pajak yang berasal dari Penerimaan Negara Bukan Pajak (PNBP) pada Kementerian/Lembaga yang telah ditetapkan jenisnya dalam Peraturan Pemerintah (PP).
Dalam PP nomor 58 Tahun 2020 tentang PNBP, PNBP merupakan pungutan yang dibayar oleh orang pribadi atau badan dengan memperoleh manfaat langsung maupun tidak langsung atas layanan atau pemanfaatan sumber daya dan hak yang diperoleh negara, berdasarkan peraturan perundang-undangan, yang menjadi penerimaan pemerintah pusat di luar penerimaan perpajakan dan hibah dan dikelola dalam mekanisme APBN.
Perlu dijelaskan bahwa yang berkewajiban melakukan pungutan PNBP adalah Instansi Pengelola PNBP baik Kementerian /lembaga (Menteri) selaku pengelola fiskal maupun Kementerian Keuangan (Menteri Keuangan) selaku BUN.
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