 Tax Compliance After the Implementation of Tax Amnesty in IndonesiaFany Inasius, Giri Darijanto, Engelwati Gani and Gatot Soepriyanto SAGE Open, 2020, vol. 10, issue 4, 2158244020968793 Abstract: The Slippery Slope Framework argues that taxpayers’ trust in government and their perceptions of government’s power explain the extent of their tax compliance. This study empirically examines such influences on taxpayers’ perceptions of tax compliance (either voluntary or enforced) in Indonesia after the implementation of a tax amnesty. In 2018, data were collected through a face-to-face questionnaire survey of 410 small business taxpayers and analyzed using a stepwise linear regression model. Trust in government was positively related to agreement with/support of voluntary tax compliance; however, perceptions of government’s power were only marginally significant. Neither trust in government nor perceptions of government’s power influenced taxpayers’ perceptions of enforced tax compliance. These findings partly support the Slippery Slope Framework. This study contributes to the literature on the influence of trust and power on voluntary or enforced tax compliance in developing countries, particularly Asia, after the implementation of a tax amnesty. Keywords: enforced tax compliance; government’s power; Slippery Slope Framework; trust in the government; voluntary tax compliance (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:sae:sagope:v:10:y:2020:i:4:p:2158244020968793 Access Statistics for this article More articles in SAGE Open |
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