financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2020-24-3-110-117finance-1013Research ArticleГОСУДАРСТВЕННЫЕ ДОХОДЫSTATE INCOMEВлияние инвентаризационной оценки и переоценки стоимости государственного имущества на оптимизацию неналоговых государственных доходовThe Effect of Inventory Appraisal and Revaluation of State Property on the Optimization of Non-Tax State Revenuehttps://orcid.org/0000-0002-8575-2337ЯнтиЭ.YantiE.

Эрми Янти — бакалавр в области бухгалтерского учета экономического факультета

Палембанг

Ermi Yanti — Bachelor Degree in Accounting, Faculty of Economics

Palembang

ermiyanti123@gmail.comhttps://orcid.org/0000-0002-2435-3519СусетоД.SusetyoD.

Дидик Сусето — профессор, преподаватель экономического факультета

Палембанг

Didik Susetyo — Professor and Lecturer, Faculty of Economics

Palembang

sidiksusetyo@unsri.ac.idhttps://orcid.org/0000-0002-8055-1659СафтианаЮ.SaftianaYu.

Юлия Сафтиана — доктор, магистр управления, преподаватель экономического факультета

Палембанг

Yulia Saftiana — Doctor and Master of Management Science, Lecturer, Faculty of Economics

Palembang

yuliasaftiana@unsri.ac.idУниверситет ШривиджаяИндонезияSriwijaya UniversityIndonesia202008062020243110117Copyright © Янти Э., Сусето Д., Сафтиана Ю., 20202020Янти Э., Сусето Д., Сафтиана Ю.Yanti E., Susetyo D., Saftiana Y.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/1013

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.

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The authors declare that there are no conflicts of interest present.