文章基本信息

标题：Trust Reciprocity and Power: An Integration to Create Tax Compliance
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作者：THERESIA WORO DAMAYANTI ; SUPRAMONO SUPRAMONO
期刊名称：Montenegrin Journal of Economics
印刷版ISSN：1800-5845
电子版ISSN：1800-6698
出版年度：2019
卷号：15
期号：1
页码：131-139
DOI：10.14254/1800-5845/2019.15-1.10
出版社：Economic Laboratory for Transition Research Podgorica
摘要：Previous studies have used the slippery slope framework that integrates trust and perception on tax authorities’ power as a tax compliance mode in several countries. This research aims to show and to develop slippery slope framework in Indonesia by adding the test of trust reciprocity. We use a 3 x 2 factorial inter-subject experiment study that involves 324 students as our participants. Our results show that trust, perception on tax authorities’ power and the interaction of both variables affect tax compliance. More interestingly, taxpayers exhibit the highest tax compliance when they have trust reciprocity. In this case, perception on tax authorities’ power is no longer significant in explaining tax compliance. Thus, mutual trust is very important. Tax authorities must continue to foster an attitude of trust in taxpayers and vice versa as the key to success for the government to increase tax compliance.
关键词：trust; trust reciprocity; power; tax compliance