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

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.