Fenomena Akuntabilitas Perpajakan pada Jaman Bali Kuno: Suatu Studi Interpretif

• Main Author: I Gusti Ayu Nyoman Budiasih
• Format: Article
• Language: English
• Published: University of Brawijaya 2014-12-01
• Series: Jurnal Akuntansi Multiparadigma
• Subjects: akuntabilitas perpajakan; sima; interpretif
• Online Access: http://jamal.ub.ac.id/index.php/jamal/article/view/323/333

The aim of this research to interpret the phenomenon of taxation accountability at the time of ancient Bali (IX-XV AD). Through of interpretive study with Ethnoarchaeology method archaeological and ethnographic data integration, the phenomenon of taxation accountability that time can be traced. Based on the interpretation of the results, the accountability of the tax period in which the tax levied by the royal society through the tax collector (Sang mangnalila drbya haji) according to the rules applicable. Certain regions (swatantra) released his tax payments (called sima) for any reason. Tax "rotting banyu" for people who do the processing of irrigation (Subak) is set at 1 masaka. Recording various types of tax of the kingdom to the reporting and accountability by the royal treasurer to King had done.