<![CDATA[Immigration is a strategic government function encompassing public service delivery, law enforcement, and the safeguarding of state sovereignty over cross-border movement of persons. In recent years, the financing of Indonesia's immigration functions has increasingly relied on Non-Tax State Revenue (Penerimaan Negara Bukan Pajak/PNBP) generated from passport, visa, and stay-permit services. This article examines the relationship between the immigration budget and PNBP performance, and identifies opportunities and challenges in managing PNBP as a public-sector fiscal policy instrument. A normative-juridical method with a descriptive-analytical approach is employed, supported by secondary data from statutory regulations and the financial performance reports of immigration institutions for the 2021–2025 period. The findings indicate that PNBP realization has increased significantly and consistently exceeded its targets, while budget absorption has remained relatively stable at above ninety percent of the allocated ceiling. This condition suggests fiscal space that can be optimized through the partial-use scheme of PNBP funds to improve service quality, although it remains constrained by limited regulatory flexibility, capacity gaps among technical implementing units, and the risk of fiscal dependency on a single revenue source. The article recommends strengthening performance-based budgeting governance, synchronizing PNBP tariff policy with service quality, and reinforcing oversight so that PNBP-based immigration budget management can be carried out in an accountable, efficient, and sustainable manner.]]>
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