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All Journal The International Journal of Accounting and Business Society
Adini, Raisa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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TAX COMPLIANCE: SLIPPERY SLOPE FRAMEWORK AND THEORY OF REASONED ACTION APPROACH Adini, Raisa
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Purpose —  This study aims to examine and analyze factors that influence tax compliance using socio-psychological factors.Design/methodology/approach —  Tax compliance in this study examined using slippery slope framework and theory of reasoned action approach. This study used quantitative method. The data were harvested through a survey using a questionnaire and analyzed using structural equation modeling in SmartPLS version 2.0.Findings —  This study finds that tax compliance is influenced by legitimacy and coercive power of the authority, trust in the authority, and taxpayer’s intention. Practical implications —  Tax authorities should retain the power they have to maintain trust in the tax revenue that will improve tax compliance.Originality/value —  This study develops the slippery slope framework and refines it using intention as the variable, as described by the Theory of Reasoned Action. Keywords —  tax compliance; authority’s power; trust in authorities; intention. Paper type — positive paradigm
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