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

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. Research data was acquired by distributing questionnaires online. 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.