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Full-Text Articles in Social and Behavioral Sciences
The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues
The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues
Jurnal Akuntansi dan Keuangan Indonesia
Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded …
Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra
Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra
Jurnal Akuntansi dan Keuangan Indonesia
To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment …