Abstract:
Non-Tax State Revenue (PNBP) as a budget source for the government was
eroded by the Covid-19 pandemic. The decline in the PNBP value nationally results in low
budget absorption at the work unit level. This study aims to describe the impact caused by
the Covid-19 Pandemic on budget absorption of PNBP within the Regional Office of the
Gorontalo Province National Land Agency. This research uses descriptive quantitative
research. The results showed that the Covid-19 pandemic had a negative impact in terms of
budget absorption where the budget absorption rate in the third quarter did not reach the
target of 60% so that the budget absorption performance value of all work units was below
80, which means that budget absorption was in poor and very bad criteria less. Meanwhile,
the Covid-19 pandemic has also had a positive impact in terms of savings and efficiency in
budget use, thereby reducing the burden on the State Budget
