Tax Compliance After the Implementation of Tax Amnesty in Indonesia
Bibliographic Data
| ID | 3235237 |
|---|---|
| Authors | Fany Inasius (0000-0003-3599-7018, Binus University, corresponding author), Giri Darijanto (Binus University), Engelwati Gani (Binus University), Gatot Soepriyanto (0000-0003-3669-4828, Binus University) |
| Year | 2020 |
| Volume | 10 |
| Issue | 4 |
| Publication date | 2020-10-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | SAGE Open (JOURNAL) |
| Journal identifiers | ISSN: 2158-2440 • E-ISSN: 2158-2440 |
| Publisher | SAGE Publications Inc (PUBLISHER) |
| DOI | 10.1177/2158244020968793 |
| OpenAlex | W3097900899 |
| Language | EN |
| Citations received | 1 |
| References cited | 41 |
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
Amnesty · Business · Economics · Perception · Political science · Politics · Public economics · Slippery slope · Tax avoidance · Tax credit · Tax reform · Corporate Taxation and Avoidance · Islamic Finance and Banking Studies · Law · Psychology · Social Psychology · Taxation and Compliance Studies · Accounting
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| Unique citing works | 1 |
|---|---|
| Citations per year | 1 |
| Citation span | 2026 - 2026 (1) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 1 |