Corporate Taxpayer Compliance: Slippery Slope Framework and PlannedBehavior Theory Approaches

The purpose of this study is to examine and analyze the influence of trust in tax authorities andthe power of tax authorities as defined in the slippery slope framework to corporate taxpayer's intentionto comply, then examine and analyze the effect of tax compliance intentions on corporate taxpayercompliance. this study took samples of companies included in category a corporate taxpayer in timorleste consisting of 53 respondents, using survey methods and primary data. the sampling technique usesthe census method. the results of this study indicate that, first the trust in the tax authority and the powerof the tax authority does not have a positive effect on the intention of tax compliance. second, theintention of tax compliance has a positive effect on the behavior of tax compliance, both voluntarycompliance and enforced compliance. third, tax justice which consists of tax system fairness andprocedural fairness, is not proven as a moderating variable that strengthens the relationship of trust to thetax authority and the power of the tax authority to the intention of tax compliance. this research is anadditional empirical evidence that integrates aspects of social psychology and deterrence aspects inunderstanding tax compliance behavior in developing countries.