Accountants’ perspective on tax amnesty enhances tax compliance dimensions in extended slippery slope framework

This study explores the accountants’ (academic, auditor, and attorney) perspective on tax amnesty to enhance tax compliance dimensions in a slippery slope framework in Indonesia. Data were extracted by interviewing accountants, and the manuscripts analyzed from three perspectives, namely values, governance, and prosperity, to ground the values of the Pancasila Ideology in fundamental tax strategy. The behavior of taxpayers participating in Tax Amnesty (TA) and the Voluntary Disclosure Program (VDP) is a rational choice from the perspective of values in terms of the value of economic benefits. Accountants’ views from values, governance, and prosperity perspectives are that TA and VDP have not been able to improve long-term compliance; therefore, a derivative policy is required after TA and VDP. It is highly recommended to develop a policy for tracking assets reported in the TA and VDP as potential future taxes, not by developing a similar policy in the form of tax amnesty. The novelty of this study lies in the formulation of fundamental sincerity values, balancing governance, and a sustainable prosperity viewpoint within the extended slippery slope framework.