Abstract
The purpose of this paper is to provide evidence that accounting practices and tax accountability have been implemented in the ancient kingdom. This paper uses a qualitative approach and an interpretive study as a method. Data were collected through interviews with informants who are experienced in the history of the ancient kingdom, observations on the Majapahit kingdom site, and librarian research. The results prove that tax accountability during the Majapahit kingdom has been implemented and is under the king's policies. Besides that, social accounting practices during the Majapahit Empire had grown and developed as a result of economic and trade activities that experienced rapid growth. Besides that, the absolute king's power in regulating his people in all fields.
Highlights
The existence of the benefits and functions of accounting is very important in the movement of the wheels of business and finance, this shows that the discipline of accounting has a very vital role, especially in business and financial life
The mechanisms and regulations for tax collection policies have been regulated in such a way as to how much tax or tribute must be paid from the public to the King
In doing when the time of collection is based on when a subordinate area experiences the harvest period of the natural wealth contained in the subordinate area of the kingdom so that sometimes in depositing the tax collection from one area to another the time varies. (Andrianto, 2019)On the other hand, this causes the amount of tax levied depending on the type of tax and the limitation on the imposition of taxes on a certain area or certain activities that are exempted from paying taxes imposed by the kingdom and its tax collection system from the people until it is accepted by the king. (Rosyinadia et al, 2014)
Summary
The existence of the benefits and functions of accounting is very important in the movement of the wheels of business and finance, this shows that the discipline of accounting has a very vital role, especially in business and financial life. The existence of the discipline of accounting has a very flexible role to the needs of society which changes from time to time and must show and reflect the cultural, economic, legal, social, and political conditions of the society in which it operates in running its business. In acknowledging its existence in its position for business needs in public life, the current accounting science is a communication medium that describes past financial information. The values are obtained to give an appreciation of the inherent characteristics of the accounting firm This is what raises the existence of the importance of local accounting, which is born and arises based on economic, social, and political conditions in a particular local area, certain time factors that shape accounting changes in certain cases. This is what raises the existence of the importance of local accounting, which is born and arises based on economic, social, and political conditions in a particular local area, certain time factors that shape accounting changes in certain cases. (Potter, 2005)
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