Social Accounting and Tax Accountability: An Interpretive Study of the Majapahit Empire

Andrianto, Andrianto (2020) Social Accounting and Tax Accountability: An Interpretive Study of the Majapahit Empire. Jurnal Dinamika Akuntansi, 12 (2). pp. 141-151. ISSN 2502-6224 (Submitted)

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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 ex�perienced rapid growth. Besides that, the absolute king’s power in regulating his people in all fields. Keywords: social accounting, tax accountability, majapahit, economy, trade

Item Type:	Article
Subjects:	H Social Sciences > HG Finance
Divisions:	Jurnal > Fakultas Ekonomi dan Bisnis
Depositing User:	ANDRIANTO ANDRIANTO ANDRIANTO
Date Deposited:	01 Jul 2021 09:22
Last Modified:	01 Jul 2021 09:22
URI:	http://repository.um-surabaya.ac.id/id/eprint/5209

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