Coercive Authority and Tax Trust in Improving Various Tax Compliance: Study of Slippery Slope

Uswatun Khasanah, Sutrisno T., Endang Mardiati

Abstract


The increase in tax compliance that occurred in Indonesia was not followed by an increase in the tax ratio in the same year, therefore researchers conducted research on voluntary tax compliance in the slippery slope theory. This study aims to provide empirical evidence about the effect of the possibility of tax audits, tax rewards, and tax trust on voluntary tax compliance. This research was conducted on corporate taxpayers who have been registered as PKP. Structural Equation Modeling-Partial Least Square (SEM-PLS) is used as an analytical tool in this study. The results of this study provide empirical evidence that tax audits can affect voluntary tax compliance and tax trust proven to reduce the effect of tax checks on voluntary tax compliance. However, different results are shown that rewards are not proven to affect voluntary tax compliance.

Keywords


Slippery slope, Voluntary tax compliance

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