Financial accounting is rooted in national thoughts, traditions and institutional settings. As a consequence, accounting has developed heterogeneously over time and fulfilled contracting purposes in divergent national environments. Against this background, we argue that the ongoing process of...

Providing straightforward and inexpensive public services is a necessity in public administration including in the field of tax administration. To simplify the tax administration process, the Indonesian Directorate General of Taxes (DGT) has initiated an electronic tax service project, e-tax...