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.
Highlights
A significant amount of funds is needed to achieve the planned development targets, to finance the governance and to develop a country/state
The regression coefficients values for all variables were positive. These results stipulated that the implementation of inventory appraisal, revaluation, management and utilization of state property had led to an increase in optimization of Non-Tax State Revenues in terms of rental of state property at KPKNL Palembang
Based on the results of the analysis and hypotheses testing regarding the effect of the inventory appraisal and revaluation of state property on the optimization of non-tax state revenues in the form of state property rental, we can conclude that: 1. The inventory appraisal, revaluation, management and utilization of state property had a significant effect on optimizing non-tax state revenue from state property rental
Summary
A significant amount of funds is needed to achieve the planned development targets, to finance the governance and to develop a country/state. The revaluation of state property carried out in all ministries/institutions in 2017 was an effort to improve the quality of unqualified value recorded on the balance sheet considering the inventory appraisal of state property. It had been carried out 10 years before, but it is necessary to understand that the value of the properties increased compared to unqualified value of the properties 10 years ago regarding the current development of the Indonesian economy. The impact from the revaluation of state property is expected to be able to present an update or correction of the unqualified value of state property as revalued objects in terms of land, buildings, roads, bridges, and water structures on the government balance sheet. One of the expected ways to optimize state property is to rent it, where it can have an impact on the efficiency and effectiveness of the state budget and increase non-tax state revenue
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
