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PERCEPTIONS OF SERVICE-ORIENTATION AND TRUST OF TAX OFFICERS BETWEEN MILLENIALS, X, AND BABY BOOMERS

Tjondro, Elisa and Santosa, Kezia Gabriel and Prayitno, Nathasa (2019) PERCEPTIONS OF SERVICE-ORIENTATION AND TRUST OF TAX OFFICERS BETWEEN MILLENIALS, X, AND BABY BOOMERS. MIX: Jurnal Ilmiah Manajemen, 9 (1). pp. 1-18. ISSN 2088-1231

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        Abstract

        The purpose of this study is to examine differences in perceptions of generations related to service-orientation and trust to tax officers. Changes traditional paradigm of the relationship between tax officers and taxpayers from �cops and robbers� to clients cause the research in perception of service-orientation and trust to tax officers to be necessary in order to improve voluntary tax compliance. This study also explains perceptions of tax fairness in three perspectives which are vertical equity, horizontal equity, exchange equity. The survey was conducted in 2018 with 165 self-employment individual taxpayers consisting of three generations, Millennials, X, and Baby Boomers from two types of work, retail/production and services business. This study uses quota sampling to collect respondents and use ANOVA statistical tests. The results of the study indicate differences in perceptions regarding service-orientation between generations. However, there are no differences in perception related trust to tax officers between generations. This research also found that Millenials, X, and Baby Boomer have different perceptions of vertical equity, horizontal equity, and exchange equity.

        Item Type: Article
        Uncontrolled Keywords: service-orientation, trust, vertical equity, horizontal equity, exchange equity
        Subjects: H Social Sciences > HN Social history and conditions. Social problems. Social reform
        Divisions: Faculty of Economic > Accounting Department
        Depositing User: Admin
        Date Deposited: 05 Mar 2019 21:24
        Last Modified: 03 Dec 2019 10:23
        URI: https://repository.petra.ac.id/id/eprint/18304

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