The Effect of Inventory Appraisal and Revaluation of State Property on the Optimization of Non-Tax State Revenue
Autor: | Yu. Saftiana, E. Yanti, D. Susetyo |
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Jazyk: | ruština |
Rok vydání: | 2020 |
Předmět: |
business.industry
Economics Econometrics and Finance (miscellaneous) inventory appraisal utilization Development Simple random sample rentals Renting Order (business) Management of Technology and Innovation Linear regression HG1-9999 Econometrics Revenue Christian ministry Asset (economics) Business and International Management non-tax state revenue business Empirical evidence revaluation management Finance |
Zdroj: | Финансы: теория и практика, Vol 24, Iss 3, Pp 110-117 (2020) |
ISSN: | 2587-7089 2587-5671 |
Popis: | This study aims to obtain empirical evidence related to inventory appraisal, revaluation and management as well as utilization of state property in order to optimize non-tax state revenue. The paper employed probability sampling with simple random sampling. The authors conducted the study in 137 Asset Utilization Authorities (KPB) of the ministry/ institution. They used questionnaires as primary data sources. The data analysis tools used was the method of multiple regression with SPPS statistics version 20.00. Conclusion : Inventory appraisal, revaluation and management as well as utilization of state property simultaneously had significant effect on non-tax state revenue. However, partially inventory appraisal and revaluation did not have any significant effect whereas the management and utilization of state property has a significant effect on optimizing non-tax state revenue in the form of rent. |
Databáze: | OpenAIRE |
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