Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)

Intergenerational Perception of Tax Audit and Voluntary Tax Compliance

Authors
Elisa Tjondro, Alvin Soegihono, Felix Fernando, Felix Wanandi
Corresponding Author
Elisa Tjondro
Available Online November 2019.
DOI
https://doi.org/10.2991/teams-19.2019.11How to use a DOI?
Keywords
intergenerational; perception of a tax audit; audit probability; audit procedures; auditor behavior; voluntary tax compliance.
Abstract

Each generation has different characteristics and viewpoints related to the perception of a tax audit. Therefore, tax audits not always useful as a scarecrow for taxpayers. The purpose of this study was to compare the perception of tax audits between three generations, Millennials, X, and Baby Boomers. The perception of tax audit measures with three indicators, namely audit probability, audit procedures, and auditor behavior. Our study also examined the different perception of voluntary tax compliance between generations. The method used was a survey in 2019 to four big cities of Jakarta, Surabaya, Semarang, and Denpasar. Our sample was 113 individual taxpayers who had been received tax summons and interacted with tax officers regarding the tax liabilities. The analysis technique used Custom Factorial ANOVA and using SPSS software. We found that Millennials and X had different perceptions of tax audits regarding audit probability, audit procedures, and auditors behavior compare to Baby Boomers. We also found the three generations showed different levels of voluntary tax compliance.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-843-7
ISSN
2352-5428
DOI
https://doi.org/10.2991/teams-19.2019.11How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Elisa Tjondro
AU  - Alvin Soegihono
AU  - Felix Fernando
AU  - Felix Wanandi
PY  - 2019/11
DA  - 2019/11
TI  - Intergenerational Perception of Tax Audit and Voluntary Tax Compliance
BT  - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
PB  - Atlantis Press
SP  - 48
EP  - 60
SN  - 2352-5428
UR  - https://doi.org/10.2991/teams-19.2019.11
DO  - https://doi.org/10.2991/teams-19.2019.11
ID  - Tjondro2019/11
ER  -