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

Figures & data

Table 1. List of research informants.

No	Informants	Gender	Perspective	Role	View
1	Mr. Yudi Latif (Mr. Latif)	Male	philosopher	Head of the Pancasila Ideology Development Agency (7 June 2017 – 28 February 2018)	Three points of views: values, governance, and prosperity to grounding the values of the Pancasila ideology in TA and VDP
2	Mrs. Christine Tjen (Mrs. Tjen)	Female	accountant academic	University of Indonesia	Simplicity vs Fairness tax regulations
3	Mr. Arie Pratama (Mr. Pratama)	Male	accountant academic	Taskforce Accounting Standard - IAI, Padjadjaran University	Accounting standard applied in tax regulations and accountant is the economic catalyst
4	Prof. Theresia Woro Damayanti (Mrs. Damayanti)	Female	accountant academic	Satya Wacana Christian University	Tax fairness and accountant is the economic catalyst
5	Mr. Prianto Budi (Mr. Budi)	Male	accountant auditor	Founder of the Pratama Indomitra Consultants	Auditee behavior for rational choice
6	Mr. Dwi Haryadi Nugraha (Mr. Nugraha)	Male	accountant auditor	Founder of the Accounting Firm Dwi Haryadi Nugraha	Auditee behavior in response to TA and VDP
7	Mr. Fiantonius Sihotang (Mr. Sihotang)	Male	accountant auditor	Asthon Michael Hasudungan and Partner	Auditee behavior for sustainability enterprise
8	Mrs. Galih Masari (Mrs. Masari)	Female	accountant attorney	Tax practitioners, Founder Mitra Masari Consulting	TA and VDP Professional Services
9	Mr. Nyoman Putra Yasa (Mr. Yasa)	Male	accountant attorney	Tax practitioners, Satvika Consulting	TA and VDP Professional Educator
10	Mr. Dewa Made Partika (Mr. Partika)	Male	accountant attorney	Tax practitioners, Founder of PT Bakas Consulting	TA and VDP Professional Services

Source: Indonesian Tax Lecturer Forum (2023) adapted by the researchers.

Figure 1. Fundamental Values, Governance, and Prosperity Viewpoint Within The Extended Slippery Slope Framework.