The Effect of Inventory Appraisal and Revaluation of State Property on the Optimization of Non-Tax State Revenue
https://doi.org/10.26794/2587-5671-2020-24-3-110-117
Abstract
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.
About the Authors
E. Yanti
Sriwijaya University
Indonesia
Indonesia
Ermi Yanti — Bachelor Degree in Accounting, Faculty of Economics
Palembang
D. Susetyo
Sriwijaya University
Indonesia
Indonesia
Didik Susetyo — Professor and Lecturer, Faculty of Economics
Palembang
Yu. Saftiana
Sriwijaya University
Indonesia
Indonesia
Yulia Saftiana — Doctor and Master of Management Science, Lecturer, Faculty of Economics
Palembang
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Review
For citations:
Yanti E., Susetyo D., Saftiana Yu. The Effect of Inventory Appraisal and Revaluation of State Property on the Optimization of Non-Tax State Revenue. Finance: Theory and Practice. 2020;24(3):110-117. https://doi.org/10.26794/2587-5671-2020-24-3-110-117
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