Uniknya, karena jenis PNBP sangat banyak dan bervariasi tersebar di berbagai kementerian/lembaga, maka penentuan kapan Wajib Bayar wan prestasi atau tidak bayar yang menimbulkan piutang negara juga bervariasi.
Masing-masing kementerian/lembaga memiliki pengaturan sendiri. Namun demikian, dalam pasal 30 ayat (1) PP nomor 58 ditegaskan bahwa “Dalam hal Wajib Bayar belum melakukan pembayaran PNBP Terutang, Instansi Pengelola PNBP mencatat PNBP Terutang sebagai Piutang PNBP.”
Sejalan dengan PP tersebut di atas, mengacu pada Peraturan Dirjen Perbendaharaan nomor 85/PB/2011 pasal 5 ayat (2) huruf (a), Piutang PNBP timbul apabila penyetoran PNBP dilakukan secara angsuran. Perlu dijelaskan bahwa Perdirjen ini berlaku umum di semua Kementerian/Lembaga untuk piutang PNBP yang masih diselesaikan sendiri secara maksimal (belum diserahkan ke PUPN).
Sehingga dengan Perdirjen ini, satuan kerja Kementerian/lembaga yang menatausahakan PNBP berkewajiban melakukan konfirmasi kebenaran (validitas) setoran Piutang PNBP kepada Kantor Pelayanan Perbendaharaan Negara (KPPN) setempat apabila terdapat pelunasan piutang atau pembayaran oleh wajib bayar.
Terkait pengaturan penatausahaan piutang yang belum diserahkan kepada PUPN pada satker juga ditegaskan dalam pasal 12 PMK nomor 163/PMK.06/2020 dimana ada peran sinergi dengan DJKN dan DJPB.
B. Pelimpahan Pengurusan Piutang ke PUPN/DJKN
PUPN adalah panitia yang bersifat interdepartemental sebagaimana dimaksud dalam Undang-Undang Nomor 49 Prp. Tahun 1960 tentang Panitya Urusan Piutang Negara.
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