The Effect of Inventory Appraisal and Revaluation of State Property on the Optimization of Non-Tax State Revenue
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 Ass...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of the Russian Federation, Financial University
2020-06-01
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| Series: | Финансы: теория и практика |
| Subjects: | |
| Online Access: | https://financetp.fa.ru/jour/article/view/1013 |
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| Summary: | 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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| ISSN: | 2587-5671 2587-7089 |