Research Paper
Year: 2021 | Month: December | Volume: 8 | Issue: 12 | Pages: 587-596
DOI: https://doi.org/10.52403/ijrr.20211271
The Effect of Revaluation, Inventory and Lease of State-Owned Assets on Optimization of Non-Tax State Revenue in Indonesia
Tifany Citrayantie1, Mediaty2, Aini Indrijawati3
1,2,3Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia.
Corresponding Author: Tifany Citrayantie
ABSTRACT
The Republic of Indonesia's state revenue is used for the state budget to achieve public welfare, where one component of state revenue is from non-tax state revenue. The government maximizes the use of state-owned assets to optimize non tax state revenue, so that it can support tax revenues in financing the state. The purpose of the study was to determine and analyze the effect of partially or simultaneously the revaluation, inventory, and lease of state-owned assets on the optimization of non-tax state revenue. This research is a quantitative research, using a survey method that uses an instrument in the form of a questionnaire. The conclusions are revaluation, inventory, and lease of state-owned assets partially positive and significant effect on the optimization of non-tax state revenue; and the revaluation, inventory and lease of state-owned assets simultaneously have a positive and significant effect on the optimization of non-tax state revenue.
Keywords: [Non-Tax State Revenue, Revaluation, Inventory, Lease, State-Owned Assets]
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