Latar Belakang: Kepatuhan pajak merupakan isu yang sudah cukup lama dihadapi oleh pemerintah Indonesia, Kepatuhan pajak tidak lagi hanya diteliti dari sisi ekonomi saja, namun telah diteliti dari sisi sosial dan psikologi. Extended Slippery Slope Framework adalah kerangka yang mengkaji kepatuhan pajak dari sisi sosial dan psikologi, serta dapat menjelaskan dinamika antara kepercayaan terhadap otoritas pajak dan kekuasaan otoritas pajak.

Tujuan: Menganalisis pengaruh kepercayaan pada otoritas pajak dan kekuasaan otoritas pajak terhadap kepatuhan pajak berdasarkan Extended Slippery Slope Framework, serta menganalisis efek interaksi antara kepercayaan pada otoritas pajak dan kekuasaan otoritas pajak terhadap kepatuhan pajak.

Metode Penelitian: Penelitian ini menggunakan desain eksperimen 2x2 antar-subjek yang melibatkan 79 partisipan. Uji Anova digunakan untuk pengujian hipotesis.

Hasil Penelitian: Kepercayaan implisit memberikan pengaruh yang lebih tinggi dibandingkan kepercayaan berbasis alasan dalam mempengaruhi kepatuhan pajak, dan kekuasaan legitimasi memberikan pengaruh yang lebih tinggi dibandingkan kekuasaan koersif dalam mempengaruhi kepatuhan pajak. Penelitian ini juga menunjukkan tidak ada interaksi antara kepercayaan pada otoritas dan kekuasaan otoritas dalam mempengaruhi kepatuhan pajak.

Keaslian/Kebaruan Penelitian: Di Indonesia, penelitian ini merupakan penelitian yang pertama kali menggunakan konseptualisasi Extended Slippery Slope Framework dalam kepatuhan pajak yang menggunakan metode eksperimen.

Kata kunci: Extended Slippery Slope Framework; Kepatuhan Pajak.

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