Fiscal Orientation in Immigration Law Enforcement: PNBP, Immigration Administrative Measures, and Criminal Law Enforcement
DOI:
https://doi.org/10.30641/kebijakan.2026.V20.127-144Keywords:
Criminal Law Proceedings, Fiscal Orientation, Immigration, Immigration Administrative Action, Non-Tax State RevenueAbstract
This study examines the shift in Indonesia's immigration law enforcement from a sovereignty-based approach toward fiscal orientation, reflected in revenue-oriented enforcement whereby legal instruments increasingly optimize Non-Tax State Revenue (PNBP). This study aims to identify the interrelation between State Budget Allocation (DIPA) design and PNBP targets with enforcement instrument selection, particularly between Immigration Administrative Actions (TAK) and criminal proceedings, and their implications for immigration's selective function and national security. Using a normative-empirical approach, this study analyzes immigration regulations comparatively alongside empirical data from the Directorate General of Immigration's Performance Reports, Ministry Annual Reports, DIPA documents, and in-depth interviews with Technical Implementation Unit officials, applying the economic analysis of law framework. Findings reveal that TAK escalation correlates with PNBP increases while criminal proceedings simultaneously decline, indicating fiscal orientation dominance. Budget analysis uncovers a structural disincentive toward criminal proceedings stemming from DIPA asymmetry between service and enforcement functions, reinforced by PNBP codification as an institutional performance indicator, rationally driving officials toward TAK. This condition weakens immigration's selective function and elevates national security risks. This study recommends revising the immigration DIPA to proportionally increase enforcement budgets and issuing technical guidelines tightening TAK discretionary criteria to rebalance revenue and sovereignty functions.
Downloads
References
Abdul, Satria, Hafidz, Alrin Tambunan, and Muhammad Arief Hamdi. “Rekonstruksi Norma Pasal 119 Undang- Undang Keimigrasian: Optimalisasi Asas Ultimum Remedium Dalam Penegakan Hukum Keimigrasian.” Innovative: Journal Of Social Science Research 5, no. 4 (2025): 8627–47.
Antonius Perada, Dimas Irsan Yudhitya, Muhammad Angga Alfian. “Penegakan Hukum Terhadap Warga Negara Asing Yang Habis Masa Belaku Izin Tinggalnya Di Kota Balikpapan.” Lex Suprema 4 (2022): 78–94. DOI: https://doi.org/10.25105/refor.v4i2.13605
Arifin, Ridwan, Rodiyah Rodiyah, Waspiah Waspiah, Asyaffa Ridzqi Amandha, Elizabeth Yunita Krisnawati, Tirta Sandi, and Michael Timothy Napitupulu. “The Direction of Indonesia’s Legal Policy on the ASEAN Mutual Legal Assistance Treaty in Criminal Matters: A Path to Law Reform in Cross-Border Crime Enforcement in Southeast Asia.” Journal of Law and Legal Reform 5, no. 2 (2024): 749–82.
Asmara, Melina Tri. “Sambut G20 Dengan Transformasi Paradigma Global Pada Kebijakan Keimigrasian.”
Jurnal Ilmiah Kajian Keimigrasian 5, no. 2 (2022): 9–25. DOI: https://doi.org/10.52617/jikk.v5i2.329
Baicker, Katherine, and Mireille Jacobson. “Finders Keepers: Forfeiture Laws, Policing Incentives, And Local Budgets.” Journal of Public Economics 91, no. 11–12 (2007): 2113–36. DOI: https://doi.org/10.1016/j.jpubeco.2007.03.009
Becker, Gary S. “Crime and Punishment: An Economic Approach.” In Economic Analysis of the Law: Selected Readings, 255–65, 2007. DOI: https://doi.org/10.1002/9780470752135.ch25
Bing, Lindsay, Becky Pettit, and Ilya Slavinski. “Incomparable Punishments: How Economic Inequality Contributes to the Disparate Impact of Legal Fines and Fees.” RSF: The Russell Sage Foundation Journal of the Social Sciences 8, no. 2 (2022): 118–36. DOI: https://doi.org/10.7758/RSF.2022.8.2.06
Ditisrama, Tinton, Ramlani Lina Sinaulan, and Ismail. “Fungsi Budgetary Dan Regulatory Penerimaan Negara Bukan Pajak (PNBP) Di Indonesia.” Syntax Idea 4, no. 6 (2022): 1045–55. DOI: https://doi.org/10.46799/syntax-idea.v4i6.1897
Harvey, Anna. “Fiscal Incentives in Law Enforcement.” American Law and Economics Review 22, no. 1 (2020): 173–210. DOI: https://doi.org/10.1093/aler/ahaa001
“Imigrasi Sorong Catat Kinerja Positif 2025, Realisasi Anggaran 92,8 Persen Dan PNBP Tembus 206 Persen – Kantor Imigrasi Kelas II TPI Sorong.” Accessed June 19, 2026. https://sorong.imigrasi.go.id.
Immigration & Checkpoints Authority. “ICA Annual Report 2025,” 2026. https://ica.gov.sg.
“Instruksi Menteri Imigrasi Dan Pemasyarakatan Republik Indonesia Nomor 1 Tahun 2025 Tentang Program Aksi Kementerian Imigrasi Dan Pemasyarakatan Tahun 2026,” 2026.
Karo, Ralo Rejeki Karo, Triono Eddy, and Juli Moertiono. “Tinjauan Yuridis Peran Direktorat Jenderal Imigrasi Dalam Menanggulangi Tindak Pidana Perdagangan Orang.” Jurnal SOMASI (Sosial Humaniora Komunikasi) 6, no. 2 (2025): 245–59.
“Kementerian Koordinator Bidang Pembangunan Manusia Dan Kebudayaan ‘Penguatan Data Dan Inovasi Dalam Penanganan Korban Tindak Pidana Perdagangan Orang (TPPO).’” Accessed June 19, 2026. https://www.kemenkopmk.go.id/penguatan-data-dan-inovasi-dalam-penanganan-korban-tindak-pidana- perdagangan-orang-tppo.
Kepala Seksi Intelijen dan Penindakan Keimigrasian, Wawancara Oleh Penulis, Jakarta,18 Juni 2026, Pukul 14.00 WIB. (n.d.).
Kepala Subseksi Penindakan Keimigrasian, wawancara oleh penulis, Jakarta, 17 Juni 2026, Pukul 11 .00 WIB. (n.d.).
LAKIP Direktorat Jenderal Imigrasi Tahun 2024. Kementerian Imigrasi Dan Pemasyarakatan RI. Jakarta: Kementerian Imigrasi dan Pemasyarakatan RI, 2024.
Laporan Tahunan Kemenimipas Tahun 2025. Jakarta: Kementerian Imigrasi dan Pemasyarakatan, 2025.
Ninage, Mega Bintang, and Amalia Diamantina. “Pencegah Penyalahgunaan Izin Tinggal Kunjungan Warga Negara Asing Oleh Kantor Imigrasi Semarang.” Jurnal Pembangunan Hukum Indonesia 4, no. 2 (2022): 197–212. DOI: https://doi.org/10.14710/jphi.v4i2.197-212
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Masdar Bakhtiar, Awaluddin Kadriah, Muhammad Yusuf

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The copyright of each article is retained by the author(s). Authors agree to grant the first publication rights to JIKH. The Journal embeds a simple machine-readable Creative Commons license under Creative Commons Attribution-Non Commercial 4.0 International License (CC BY-NC). Thus, papers in this Journal can be used freely for non-commercial purposes with the acknowledgment of authorship and publication in this journal.

Licensed under a Creative Commons Attribution-NonCommercial 4.0 International License




