<![CDATA[Non-Tax State Revenue receivables in the mineral and coal sector continue to face various challenges that may increase the risk of uncollectible receivables and delay state revenue. This study aims to evaluate the management of Non-Tax State Revenue receivables at the Directorate of Mineral and Coal Revenue within a sustainability management framework, covering assessment and collection, post-collection optimization, settlement of non-performing receivables, and sustainable management. This study employed a qualitative case study approach using semi-structured interviews, document analysis, and observation. The data were analyzed thematically and validated through source triangulation. The findings reveal delays in issuing collection notices, calculation and tariff application errors, incomplete payer data, inadequate payment monitoring, delays in resolving objections, relief, and refunds, and inconsistent enforcement of sanctions. The settlement of non-performing receivables is also constrained by limited human resources, incomplete historical documents, delays in transferring cases to the State Assets and Auction Service Office, and suboptimal mechanisms for settling low-value receivables. Receivables management has not yet become fully integrated, risk-based, and sustainable. Therefore, stronger information systems, data validation, receivables aging and risk monitoring, human resource capacity, regulatory frameworks, and inter-agency coordination are required to support the continuity of state revenue.]]>
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