FENOMENA AKUNTABILITAS PERPAJAKAN PADA JAMAN BALI KUNO: SUATU STUDI INTERPRETIF

Abstract

Abstrak: Fenomena Akuntabilitas Perpajakan Pada Jaman Bali Kuno: Suatu Studi Interpretif. Riset ini bertujuan untuk menginterpretasikan fenomena akuntabilitas perpajakan pada jaman Bali kuno (IX-XV Masehi). Melalui studi interpretif dengan metode etnoarkeologi penggabungan data arkeologi dan etnografi, fenomena akuntabilitas perpajakan masa itu dapat ditelusuri. Berdasarkan hasil interpretasi, akuntabilitas pajak masa itu di mana masyarakat dipungut pajak oleh kerajaan melalui pemungut pajak (Sang mangnalila drbya haji) sesuai aturan berlaku. Daerah tertentu (swatantra) dibebaskan pembayaran pajaknya (disebut sima) karena sesuatu hal. Pajak “rotting banyu” bagi orang yang melakukan irigasi (subak) ditentukan sebesar 1 masaka. Pencatatan berbagai jenis pajak yang ditetapkan kerajaan hingga pelaporan dan pertanggung jawaban oleh bendahara kerajaan pada Raja telah dilakukan.

Abstract: Accountability phenomenon Taxation In Bali Ancient Times: An interpretive study.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.