The reconstruction of the model through the actuality of the nation's ideological value occurs by balancing the role of the tax authority’s power with the taxpayers’ trust. Rationally, the SSF compliance model prioritizes the objective role of tax authorities in their primary task of collecting tax revenues. Historically, the SSF compliance model has not fully agreed with the values of Pancasila, which reflects the characteristics of taxpayers in Indonesia. The conceptual based on internalization of the value of Pancasila through historicity, rationality, and actuality. This study is a conceptual paper through a literature review. This study attempts to reconstruct the Slippery Slope Framework (SSF) tax compliance model based on the values of Pancasila as the nation's ideology.
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