Small medium enterprises play a significant role in tax system. The slippery framework assumes that trust and power are alternative approach for research in tax compliance to attaining the compliance of taxpayers. The purpose of this study is to investigate whether similar impacts of power and trust dimensions that exist in developed countries also exist in developing countries post tax amnesty such as Indonesia. Data was collected through a survey of 400 respondents who are all small business taxpayers. A researcheradministered questionnaire survey method was used for data collection, and a stepwise linear regression was used for data analysis

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• Dra. Engelwati Gani, Ak., M.M.

• Fany Inasius, M.M., M.B.A., BKP., CA., Ak., ACPA

• Giri Darijanto Sugiono, S.E., M.M., BKP