The slippery slope framework on tax compliance: An attempt to formalization

Prinz, Aloys; Muehlbacher, Stephan; Kirchler, Erich

doi:10.1016/j.joep.2013.04.004

Cited by 101 publications

(89 citation statements)

References 27 publications

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“…The slippery slope framework assumes that trust in tax authorities and power affects taxpayers' compliance (Kirchler, Hoelzl, & Wahl, 2008;Prinz, Muehlbacher, & Kirchler, 2014). Trust is taxpayers' perception that tax authorities are trustworthy and fair in administering tax revenue.…”

Section: Hypotheses Developmentmentioning

confidence: 99%

Taxpayer Compliance, Trust, and Power

Damayanti

Martono

2018

Jurnal Keuangan Dan Perbankan

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Self-assessment system as adopted in Indonesia, focusing on taxpayer awareness. Therefore trust should be the spearhead of tax compliance rather than power. This study aims to examine how trust and power play a role in improving tax compliance by the slippery slope framework. Method of data collection in this research surveys in Central Java. The sampling technique is a multistage sampling that combines stratified random sampling and convenience sampling. Data has been collected from October 2015-April 2016, and 242 instruments were collected (86.4 percent response rate). By using multiple regression tests, the results of this study indicate that trust and power both simultaneously and partially affect tax compliance. Based on the coefficient different test, power has a greater impact than trust in creating tax compliance. This means that the compliance created in Indonesia is mandatory compliance that denies from self-assessment system that based on voluntary compliance. Keywords

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Section: Hypotheses Developmentmentioning

confidence: 99%

Taxpayer Compliance, Trust, and Power

Damayanti

Martono

2018

Jurnal Keuangan Dan Perbankan

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“…Kebijakan amnesti pajak yang diluncurkan "kuasa" diterpa berbagai isu miring terkait adanya pembe-rian "karpet merah" kepada para "pengemplang pajak" yang namanya terdapat dalam Panama Papers. Hal ini sangat beralasan, mengingat kepatuhan dalam pemenuhan kewajiban perpajakan sangat dipengaruhi oleh kepercayaan WP kepada "kuasa" (Blanthorne & Roberts, 2015;Kirchler, Hoelzl, & Wahl, 2008;Wahl, Kastlunger, & Kirchler, 2013;Prinz, Muehlbacher, & Kirchler, 2014). Pemenuhan kewajiban perpajakan dengan menggunakan self assessment system juga dipengaruhi oleh penegakan hukum yang adil dari "kuasa" kepada seluruh WP, tanpa memberikan perlakuan khusus kepada WP tertentu.…”

Section: Hasil Dan Pembahasanunclassified

“…Sumber: Hasil wawancara (diolah kembali) nya kepercayaan WP terhadap "kuasa" dan adanya ketegasan "kuasa" dalam menindak "oknum kuasa" (Boone, Khurana, & Raman, 2013;Kastlunger, Lozza, Kirchler, & Schabmann, 2013;Kirchler, Hoelzl, & Wahl, 2008;Kogler et al, 2013;Prinz, Muehlbacher, & Kirchler, 2014). Sungguh sangat dihindari suatu pemahaman baru dari WP terkait adanya tindakan tercela dari "oknum kuasa" yang menodai amnesti pajak.…”

Section: Tabel 3 Membalik Realitas Kuasaunclassified

Yadnya sebagai Pemaknaan Lain atas Nilai Wajar Harta Amnesti Pajak

Darmayasa¹

2017

jamal

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“…Therefore, the design of tax amnesty mustbe based on the Pancasila value of "mutual cooperation of religiosity" in order to realize social justice. Accordingly, a psychological approach should be prioritized by designing tax regulations that increase tax compliance (Dijke & Verbon, 2010;Kirchler, Hoelzl, & Wahl, 2008;Prinz, Muehlbacher, & Kirchler, 2014;Wenzel, 2005).…”

Section: Introductionmentioning

confidence: 99%

Deconstruction of Tax Amnesty in Based on Pancasila Values: The Case of Indonesia

Darmayasa

Sudarma

Achsin

et al. 2017

IJABS

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The main objective of this study is to deconstruct tax amnesty based on Indonesia's Principles (Pancasila) values. A postmodern paradigm is used to deconstruct current tax amnesty.The methodology used in this research is a combination of Derrida's deconstruction and Latif's thought on historicity, rationality, and actuality.The results show that the initial design of tax amnesty is repatriation, which is inferior in the development of taxpayers' character. Materiality, selfinterest, and measurement object are tax amnesty logos. Religiosity, honesty,civility, and mutual cooperation are used in a reverse hierarchy of the before mentioned tax amnesty logos. The result of deconstruction is tax amnesty based on Pancasila in order to construct social justice.Tax amnesty is a current issue; however, only a limited number of research was dedicated on the philosophy of tax amnesty law. The research offers new meaning to tax amnesty based on Pancasila values which may encourage voluntary tax compliance.

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The slippery slope framework on tax compliance: An attempt to formalization

Cited by 101 publications

References 27 publications

Taxpayer Compliance, Trust, and Power

Taxpayer Compliance, Trust, and Power

Yadnya sebagai Pemaknaan Lain atas Nilai Wajar Harta Amnesti Pajak

Deconstruction of Tax Amnesty in Based on Pancasila Values: The Case of Indonesia

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