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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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2020-06-01
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| Series: | Финансы: теория и практика |
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| Online Access: | https://financetp.fa.ru/jour/article/view/1013 |
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| author | E. Yanti D. Susetyo Yu. Saftiana |
| author_facet | E. Yanti D. Susetyo Yu. Saftiana |
| author_sort | E. Yanti |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-585f296d5ca14bc79bd204a52bc60ccf |
| institution | Kabale University |
| issn | 2587-5671 2587-7089 |
| language | Russian |
| publishDate | 2020-06-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Финансы: теория и практика |
| spelling | doaj-art-585f296d5ca14bc79bd204a52bc60ccf2025-08-20T03:35:20ZrusGovernment of the Russian Federation, Financial UniversityФинансы: теория и практика2587-56712587-70892020-06-0124311011710.26794/2587-5671-2020-24-3-110-117783The Effect of Inventory Appraisal and Revaluation of State Property on the Optimization of Non-Tax State RevenueE. Yanti0D. Susetyo1Yu. Saftiana2Sriwijaya UniversitySriwijaya UniversitySriwijaya UniversityThis 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.https://financetp.fa.ru/jour/article/view/1013inventory appraisalrevaluationmanagementutilizationnon-tax state revenuerentals |
| spellingShingle | E. Yanti D. Susetyo Yu. Saftiana The Effect of Inventory Appraisal and Revaluation of State Property on the Optimization of Non-Tax State Revenue Финансы: теория и практика inventory appraisal revaluation management utilization non-tax state revenue rentals |
| title | The Effect of Inventory Appraisal and Revaluation of State Property on the Optimization of Non-Tax State Revenue |
| title_full | The Effect of Inventory Appraisal and Revaluation of State Property on the Optimization of Non-Tax State Revenue |
| title_fullStr | The Effect of Inventory Appraisal and Revaluation of State Property on the Optimization of Non-Tax State Revenue |
| title_full_unstemmed | The Effect of Inventory Appraisal and Revaluation of State Property on the Optimization of Non-Tax State Revenue |
| title_short | The Effect of Inventory Appraisal and Revaluation of State Property on the Optimization of Non-Tax State Revenue |
| title_sort | effect of inventory appraisal and revaluation of state property on the optimization of non tax state revenue |
| topic | inventory appraisal revaluation management utilization non-tax state revenue rentals |
| url | https://financetp.fa.ru/jour/article/view/1013 |
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