Unveiling the Spirit of Siri' na Pacce: A Cultural Extension of the Slippery Slope Framework for Explaining Voluntary Tax Compliance in South Sulawesi, Indonesia

Abstract

This study extends the Slippery Slope Framework by integrating Siri' na Pacce, a local cultural value, to explain voluntary tax compliance among individual taxpayers in South Sulawesi, Indonesia. Although trust is central to this framework, the role of local culture in strengthening its relationship with voluntary compliance remains underexplored. This study examined the effects of trust, economic conditions, and Siri' na Pacce on voluntary tax compliance and the moderating role of Siri' na Pacce. A quantitative survey was conducted involving 350 individual taxpayers in South Sulawesi. Data were analyzed using partial least squares structural equation modeling with SmartPLS 4. The results showed that trust (β = 0.147; p = 0.038) and Siri' na Pacce (β = 0.485; p < 0.001) positively and significantly influenced voluntary tax compliance, whereas economic conditions had no significant effect (β = 0.087; p = 0.536). Siri' na Pacce strengthened the relationship between trust and voluntary tax compliance (β = 0.153; p = 0.032) but did not moderate the relationship between economic conditions and voluntary tax compliance (β = −0.098; p = 0.164). The model explained 42.0% of the variance in voluntary tax compliance. These findings extend the Slippery Slope Framework by positioning local cultural values as social capital that reinforces the translation of trust into voluntary tax compliance. Practically, tax authorities should strengthen public trust through transparency, accountability, and service quality while incorporating local cultural values into tax education and compliance policies.