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/).

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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  -