Revealing Tax Accounting Practices in Mamasa Regency, West Sulawesi Province, Indonesia

Abstract

This study aimed to investigate tax accounting practices in Mamasa Regency, West Sulawesi Province, Indonesia. Qualitative method was used and in-depth interview was conducted with three informants selected as representatives of the focal issue. The results showed the historical evolution of tax in the region. Tax has been present since the era of Kings or Kingdom, and is manifested in the form of voluntary offerings as a tribute to King, a deity or divine representative. However, with the arrival of the Dutch colonizers in Indonesia, tax transformed into sima ulu or soul tax. This new model presented the community labor as taxable object, with the soul of the community serving as subject. During this period, the Dutch government incorporated tax as colonial domination and a means of perpetuating long-term power, and established regulations or sanctions to govern the collected tax.