Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study
The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples. The result of this research found that taxpayer trust level on tax authority has a positive and si...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Petra Christian University
2018-11-01
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| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/21481 |
| _version_ | 1819125380766760960 |
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| author | I Nyoman Putra Yasa I Putu Hendra Martadinata |
| author_facet | I Nyoman Putra Yasa I Putu Hendra Martadinata |
| author_sort | I Nyoman Putra Yasa |
| collection | DOAJ |
| description | The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples. The result of this research found that taxpayer trust level on tax authority has a positive and significant influence on taxpayer willingness to pay their tax, while tax authority’s power in watching over taxation process does not affect voluntary taxpayer compliance in paying tax. The highest voluntary taxpayer compliance rate is shown by the taxpayer with high trust in tax authority and has strong tax authority. On the other hand, the lowest voluntary taxpayer compliance rate is shown by the taxpayer with low trust on tax authority and have weak tax authority. In summary, this research supported the slippery slope theory and is hoped to be able to strengthen the relevance of slippery slope theory in explaining taxpayer compliance attitude. |
| first_indexed | 2024-12-22T07:39:13Z |
| format | Article |
| id | doaj.art-3d898993deda4576ad96fbd99073eddc |
| institution | Directory Open Access Journal |
| issn | 1411-0288 2338-8137 |
| language | Indonesian |
| last_indexed | 2024-12-22T07:39:13Z |
| publishDate | 2018-11-01 |
| publisher | Petra Christian University |
| record_format | Article |
| series | Jurnal Akuntansi dan Keuangan |
| spelling | doaj.art-3d898993deda4576ad96fbd99073eddc2022-12-21T18:33:47ZindPetra Christian UniversityJurnal Akuntansi dan Keuangan1411-02882338-81372018-11-012025361Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental StudyI Nyoman Putra Yasa0I Putu Hendra Martadinata1 Universitas Pendidikan Ganesha, Jalan Udayana No.11 Singaraja, Bali, Indonesia Universitas Pendidikan Ganesha, Jalan Udayana No.11 Singaraja, Bali, Indonesia The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples. The result of this research found that taxpayer trust level on tax authority has a positive and significant influence on taxpayer willingness to pay their tax, while tax authority’s power in watching over taxation process does not affect voluntary taxpayer compliance in paying tax. The highest voluntary taxpayer compliance rate is shown by the taxpayer with high trust in tax authority and has strong tax authority. On the other hand, the lowest voluntary taxpayer compliance rate is shown by the taxpayer with low trust on tax authority and have weak tax authority. In summary, this research supported the slippery slope theory and is hoped to be able to strengthen the relevance of slippery slope theory in explaining taxpayer compliance attitude.http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/21481Slippery slope theorytrustpowertaxpayer compliance. |
| spellingShingle | I Nyoman Putra Yasa I Putu Hendra Martadinata Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study Jurnal Akuntansi dan Keuangan Slippery slope theory trust power taxpayer compliance. |
| title | Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study |
| title_full | Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study |
| title_fullStr | Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study |
| title_full_unstemmed | Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study |
| title_short | Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study |
| title_sort | taxpayer compliance from the perspective of slippery slope theory an experimental study |
| topic | Slippery slope theory trust power taxpayer compliance. |
| url | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/21481 |
| work_keys_str_mv | AT inyomanputrayasa taxpayercompliancefromtheperspectiveofslipperyslopetheoryanexperimentalstudy AT iputuhendramartadinata taxpayercompliancefromtheperspectiveofslipperyslopetheoryanexperimentalstudy |