The Management of Non-Tax Revenue: An Evaluative Review
- DOI
- 10.2991/amca-18.2018.119How to use a DOI?
- Keywords
- Management, Non-tax revenue, Growth, Effectiveness
- Abstract
The study aims at describing and analyzing the management of non-tax revenues; the growth rate and effectiveness of non-tax revenues management; theobstacles faced in the management of non-tax revenues; and the offering alternative solution of non-tax revenues management. The study applies qualitative method, using case study approach. Informants are the officials who are involved in the management of non-tax revenues atthe Land Office of Parigi Moutong Regency. The results show that non-tax revenues management is not optimal inthephase of planning and budgeting, implementation and administration, supervision, reporting and accountability. The growth rate of non-tax revenues targets (2011-2015) increases, but the growth rate fluctuates annually. The non-tax revenue (2011-2015) isnot effective due to the inability of gaining the target. Obstacles found in the management of non-tax revenues are caused by the limited participation of budgeting preparation, lack of human resources both in terms of quality and quantity; weakness of system operational procedures and internal control system, lack of supervision in implementation, and financial report which is considered an administrative formality. Offering alternative solutions to overcome various obstacles, the management of non-tax revenue needsplanning and budgeting participation, employee recruitment, utilization of information technology, implementatingsupervision on system operational procedures, andsustainable evaluation.
- Copyright
- © 2018, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Nina Yusnita Yamin AU - Andi Mattulada Amir AU - Magfirah Angraini PY - 2018/07 DA - 2018/07 TI - The Management of Non-Tax Revenue: An Evaluative Review BT - Proceedings of the 5th International Conference on Community Development (AMCA 2018) PB - Atlantis Press SP - 432 EP - 435 SN - 2352-5398 UR - https://doi.org/10.2991/amca-18.2018.119 DO - 10.2991/amca-18.2018.119 ID - Yamin2018/07 ER -