Generational Orientation in Tax Compliance

This study was conducted to examine differences in perceptions of generations X, Y, and Z regarding tax fairness, taxpayer’s satisfaction, and social interactions in carrying out tax compliance. Quantitative data were collected through a closed questionnaire distributed to 139 individual taxpayers grouped based on generation criteria. Qualitative data were collected through open questions given to 9 representative taxpayers for each generation. Quantitative data analysis used the Kruskal Wallis method to test the significance of the differences in the three free samples. Qualitative data analysis used flow models, namely: data reduction, data presentation, conclusions drawing, and verification. The results of this study indicate that the attitudes and perceptions of generations X, Y, and Z are not too sharp in showing different reactions, mostly qualitatively in terms of interpreting the dimensions of fairness, taxpayer’s satisfaction, and social interaction, which have an impact on taxpayer’s compliance. Millennials generation can provide a higher positive response in the dimensions of fairness, taxpayer’s satisfaction, and social interaction. It means that the Millennial generation is quite responsive to taxation regulations compared to the older generation. Future research may consider managing individuals by focusing on individual differences rather than relying on generational stereotypes, which may not be prevalent.