Review of Personal Taxpayer's Compliance Level with Slippery Slope Framework Approach

This research used a combined approach between economic and behavioral approaches to analyze tax compliance, known as Slippery Slope Framework. This framework stated that there are two important factors that affect tax compliance in paying taxes and carrying out their tax obligations, those two factors are taxpayer trust on tax authority and the power of tax authority. The “slippery slope” framework assumes that economic determinants of tax behavior represent authorities’ power, which leads to enforced tax compliance. On the other hand, psychological determinants lead to trust in authorities and also to voluntary tax compliance. The purpose of this research is to analyze the level of compliance of individual taxpayers when it is associated with factors that affect the level of tax compliance based on the slippery slope framework approach. The data set of the research was obtained from the survey to individual taxpayers using accidental sampling technique. The results of this research indicate that taxpayers have very good trust in the tax authorities and most taxpayers agree with the statement that trust in tax authorities affects taxpayer compliance. Based on that trust, taxpayers carry out their tax obligation voluntarily. Meanwhile, the results on the power of the tax authority show that the power of the tax authority has a neutral influence on taxpayer compliance. Based on these results, it can be concluded that the taxpayer trust factor is a factor that greatly influences taxpayer compliance in carrying out their tax obligations.