Yogyakarta- Wednesday, August 5, 2020. Nur Cahyonowati, S.E., M.Sc., Ak., an Accounting Lecturer in the Faculty of Economics and Business Diponegoro University, officially received a Doctorate degree after becoming a promovendus in a virtual Open Examination in the Master of Science and Doctoral Program at FEB UGM. This Member of the Indonesian Higher Education Tax Center Association (ATPETSI) was able to defend his dissertation entitled “Determining Factors and Quality of Tax Compliance: Testing the Slippery Slope Theory” before the examining team. Doctoral Open Examination Team for doctoral candidate Nur Cahyonowati, S.E., M.Sc., Ak., Consists of: i) Prof. Mahfud Sholihin, M.Acc., Ph.D., Deputy Dean of Academic and Student Affairs FEB UGM as Chairperson; ii) Supriyadi, M.Sc., Ph.D. (Promoter) as a Member; iii) Prof. Dr. Slamet Sugiri, MBA. (Co-Promoter) as a Member; iv) Eko Suwardi, M.Sc., Ph.D. (Co-Promoter) as a Member; v) Prof. Suwardjono, M.Sc., Ph.D. (Assessment Team) as Members; vi) Suyanto, MBA., Ph.D. (Assessment Team) as Members; vii) Choirunnisa Arifa, M.Sc., Ph.D. (Assessment Team) as Members; viii) Prof. Dr. Abdul Halim, MBA. (Team of Examiners) as a Member. ix) Syaiful Ali, MIS., Ph.D. (Team of Examiners) as a Member; x) Dr. Junaidi, M.Sc. (Team of Examiners) as a Member.
This Expert Staff Research Field Development and Collaboration Undip FEB uses a laboratory experimental method with 2×2 factorial design between subjects to test the assumptions of the slippery slope theory. The focus of theory testing is to combine economic and psychological approaches to explain tax compliance and test the slippery slope theory with the revenue generation arrangement. The research subjects were graduate students and used ANOVA as a statistical analysis tool. The results show empirical evidence that authority power and trust in authority influence tax compliance. Empirical evidence also shows that the power of authority results in coercive compliance while trust in authority results in voluntary compliance. This research contributes to the tax compliance literature that deviates from the assumptions of the traditional model (Andreoni, Erard, and Feinstein 1998; Ayres and Braithwaite 1992; Muehlbacher, Kirchler, and Schwarzenberger 2011; Alm 2018, 1991). This research shows that not all taxpayers are rational, selfish, maximizing utility as described in the traditional model (Alm 2018).
Dr. Nur Cahyonowati, M.Sc., Ak., is the 4892th Doctor at Universitas Gadjah Mada and the 290th at FEB UGM. Supriyadi, M.Sc., Ph.D., as the Promoter conveyed “Congratulations to the new doctor, hopefully with the acceptance of a new degree can play a better role in the academic field and family life”. The virtual forum was closed with a photo session with a team of examiners, colleagues at Diponegoro University, a large family, and all UGM academicians. (RP)