| Summary: | This study aimed to evaluate the payment of dues of mineral and coal
royalty, which is one type of non-tax revenues available to the Ministry of Energy
and Mineral (MEMR) Resources. This research is a descriptive qualitative
research with a case study approach. The data in this study were collected through
interviews and observation documents from the Directorate General of Mineral
and Coal MEMR, KPK and BPK-RI-RI. The data has been collected, and then
evaluated using qualitative research data analysis by Miles and Huberman (1992)
to combine the data obtained from the institution / respondents in order to obtain a
thorough understanding of the controlling process.
From that evaluation, controlling the payment of dues mineral and coal
royalty has met the five control components introduced by COSO. However, there
is a risk that payment controls need to be observed by the government
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