Non-Tax Revenue, Budget Execution, And Land-Service Output: Panel Evidence From Indonesia
Keywords
Non-Tax Revenue, Budget Execution, Public Service Output, Land Administration, Panel Data, IndonesiaAbstract
Public organizations are expected to convert fiscal realization into measurable service outputs rather than treat revenue collection and expenditure absorption as ends in themselves. This study examines the association of Non-Tax State Revenue (PNBP) realization and budget absorption with land-service output across regional Land Offices in Southeast Sulawesi, Indonesia. A quantitative explanatory panel design uses 96 balanced office-semester observations from all 16 Land Offices over six semesters during 2022–2024. PNBP realization and budget absorption are explanatory variables, while the number of land certificates issued represents service output. EViews analysis retained the Common Effect Model, and variables were transformed into natural logarithms for elasticity interpretation. PNBP realization is positively associated with output (β = 0.303214; t = 3.177869; p = 0.0022), while budget absorption has a stronger positive association (β = 1.043751; t = 5.857129; p < 0.001). The joint model is significant (F = 52.87463; p < 0.001) with R² = 0.498574. The study advances a fiscal-to-service conversion perspective by distinguishing planned-resource execution from service-linked revenue activity. Budget execution emerges as the stronger fiscal correlate of certificate output, while PNBP should be interpreted cautiously because service activity can itself generate revenue. The findings support output-linked budget monitoring, stronger organizational execution capacity, and heterogeneity-sensitive land-service management.
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