TINJAUAN PENYELESAIAN PIUTANG NEGARA DENGAN MEKANISME CRASH PROGRAM DI KPKNL MALANG (Studi Pada Rumah Sakit Umum Daerah Dr. Saiful Anwar)

This research aims to evaluate the effectiveness of the Crash Program mechanism in resolving state receivables at KPKNL Malang, focusing on Dr. Saiful Anwar Regional General Hospital. The method used is a qualitative descriptive approach, with data sources consisting of primary and secondary data. The findings indicate that the Crash Program helps accelerate the settlement of receivables by providing relief to debtors, although there are still challenges related to the debtors' understanding of the program. Meanwhile, KPKNL Malang manages the case files according to regulations, including sending summons letters and maintaining intensive communication; if the debtor is unable to pay off the debt, the case file status can be changed to Temporary Uncollectible State Receivables (PSBDT).