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