Abstract

The implementation of Post-Production Non-Tax State Revenue levies to increase state revenue from the capture fisheries sector while preserving fisheries resources. However, the problem is the readiness of fishermen who own fishing vessels that are subject to the obligation to pay Post-Production Non-Tax State Revenue. The research aims to determine the perceptions that include aspects of knowledge, awareness and satisfaction of fishermen owners towards the Post-Production Non-Tax State Revenue collection mechanism. The research was conducted from November to December 2023 at Sibolga Nusantara Fishing Port. The sampling method used purposive sampling with interview and questionnaire techniques. Respondents in this study were 100 fishermen who owned fishing boats above 30 gross tonnages at the Sibolga Nusantara Fishing Port. Data analysis is quantitative then calculated using a Likert scale model. The results obtained from measuring the level of knowledge are a good response of 56%, 37% good enough and 7% very good. As for the level of awareness, the excellent response reached 53% and good as much as 47%. Then for the satisfaction level, the response was 63% good, 29% good enough and 8% very good.