Generational Difference in Perceptions of Tax Fairness and Attitudes Towards Compliance During Pandemic COVID-19

DOI

10.2991/aebmr.k.211117.030How to use a DOI?

Keywords

horizontal equity; vertical equity; exchange equity; tax compliance; intergenerational difference on tax perception

Abstract

The COVID-19 pandemic significantly impacts every sector of life, including the economic sector. Facing this, governments try to alleviate some of the burdens through incentives, expected to encourage tax compliance. In this study, we will delve into the intergenerational difference of perception of tax fairness (horizontal, vertical and exchange equity) and attitudes towards compliance during this pandemic. The generations in the study are Baby Boomers, X, Y and Z. The research data will be examined using multiple linear regressions, ANCOVA significance test and Post-Hoc test. The results showed that the perception of tax fairness and attitude affected tax compliance. Moreover, there was an intergeneration difference in perception of vertical equity, exchange equity and attitude, towards tax compliance. However, there was no intergenerational difference in the perception of horizontal equity towards tax compliance.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Arja Sadjiarto
AU  - James Thendean
AU  - Florencia Manuella Gunawan
AU  - Teresia Devita Tjahjadi
PY  - 2021
DA  - 2021/11/23
TI  - Generational Difference in Perceptions of Tax Fairness and Attitudes Towards Compliance During Pandemic COVID-19
BT  - Proceedings of the Seventh Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2021)
PB  - Atlantis Press
SP  - 16
EP  - 24
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211117.030
DO  - 10.2991/aebmr.k.211117.030
ID  - Sadjiarto2021
ER  -