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
Jazyk: ruština
Rok vydání: 2020
Předmět:
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