Trust, Power, and Tax Risk into the “Slippery Slope”: A Corporate Tax Compliance Model

Sandra Aulia, Haula Rosdiana, Inayati Inayati

Research output: Contribution to journalArticlepeer-review

4 Citations (Scopus)


(1) Background: There are still few studies that discuss corporate tax risk, especially those related to tax compliance and the Slippery Slope Framework. Meanwhile, in practice, tax risk, which is tax uncertainty, is essential in corporate tax compliance. Tax risk has not been discussed in the Slippery Slope Framework in previous research, which has become a reference in various tax compliance studies. Therefore, this study aims to analyze the effect of tax risk induced into the slippery slope framework at corporate taxpayer compliance. Dynamic interactions between power, trust, and tax risk (TPR) in one framework are essential to see the tax compliance model’s determinants comprehensively; (2) Methods: We defined our model using a mathematical and economic approach with a Likert scale, as well as geometrical inferences based on the Slippery Slope Framework. (3) Results: This study found that tax risk affects the effort and tendency of corporate taxpayers to comply. The level of tax risk will make it easier or more difficult for corporate taxpayers to comply. Tax risk will affect the level of tax compliance regardless of the quality of trust and existing power; (4) Conclusions: This research’s theoretical contributions are that trust and power are determinants of tax compliance and that tax risk influences companies to be more compliant. This model is to complete the conceptual gap of the determinants of tax compliance from the perspective of the Slippery Slope Framework. The practical implication is that corporate taxpayers should manage tax risk to avoid unexpected tax outcomes in the future and be more compliant. Therefore, the government needs to help companies reduce compliance risks that cannot be controlled by companies but can be influenced by tax authorities.

Original languageEnglish
Article number14670
JournalSustainability (Switzerland)
Issue number22
Publication statusPublished - Nov 2022


  • power
  • slippery slope framework
  • tax compliance
  • tax risk
  • trust


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